Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the oral contribution of 12 September 2024 from the Leader of the House in response to the Question asked by the hon. Member for Hinckley and Bosworth, if she will publish the Government’s impact assessment of VAT being charged on public school fees.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent.

This was a tough but necessary decision that will secure additional funding to help deliver the Government’s commitments relating to education and young people, including opening 3,000 new nurseries, rolling out breakfast clubs to all primary schools, and recruiting 6,500 new teachers.

The Government has carefully considered the impact that this policy will have on pupils and their families across both the state and private sector. Following scrutiny of the Government's costings by the independent Office for Budget Responsibility (OBR), details of the Government’s assessment of the expected impacts of these policy changes will be published at the Budget on 30 October in a Tax Information and Impact Note (TIIN).