Question to the Department for Education:

To ask the Secretary of State for Education, if she will publish all (a) papers and (b) assessments on the potential impact of charging VAT on independent schools' fees on (i) SEND provision, (ii) local authorities and (iii) state schools.

The government is working to carefully consider the impact of charging VAT on independent schools’ fees. This government will undertake appropriate analysis and assessment to support this process.