Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HMRC's policy paper entitled Private school fees — VAT measure, last updated on 15 November 2024, for what reasons the Government didn't model the potential impact of the policy on economic growth.

At the Budget the Government published the costing methodology for the measure. This included thorough analysis of the static costing and behavioural effects of the measure. In addition, the economic impact of the measure is included in the Tax Information and Impact Note (TIIN), also published at the Budget.

The OBR's economic forecast in October modelled the macroeconomic impacts of the Budget package, including the private schools measure.