Question to the Department for Education:

To ask the Secretary of State for Education, what assessment she has made of the potential financial impact on state schools of the introduction of VAT on private school fees.

The impact on the state sector as a result of the introduction of VAT on private school fees is being carefully considered. HM Treasury will deliver the tax changes. Further details of the government’s assessment of the expected impact will be published at the Budget. A Tax Information and Impact Note will be published alongside the Finance Bill once the independent Office for Budget Responsibility has scrutinised and certified the impacts of the final policy.