Question to the Department for Education:

To ask the Secretary of State for Education, what assessment she has made of the potential impact of applying VAT to private school fees on state-funded special educational needs provision.

My right hon. Friend, 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 this policy.

The department will continue to work with local authorities to ensure that every local area has sufficient places for children that need them, and that appropriate support is provided where pupils with special educational needs require a place at a state-funded school.