Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she plans to take to ensure that the needs of children receiving specific provision for SEND within the private school system are taken into account as part of any consultation to introduce VAT on fees.

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the state education system.

The Prime Minister has been clear that if a child has an Education, Health and Care Plan that requires them to attend a private school because their needs cannot be met in the state sector, they will not feel an impact from VAT being charged on fees. The Chancellor has also been clear that changes will not come into force until 2025.

Further details on this policy will be set out in due course. The Government engages with a wide range of stakeholders with an interest in Government policy, including VAT, as part of the policy development and implementation process as a matter of course.