Question to the Ministry of Defence:

To ask the Secretary of State for Defence, what assessment he has made of the potential impact of charging VAT on independent school fees on cadet force partnerships between state and independent schools.

Both independent schools and state schools with established Combined Cadet Force contingents continue to play an important role in supporting junior partners. There are currently 45 ‘junior partnerships’ where independent schools are supporting state schools to set up and run their cadet units.

Changes to VAT on independent school fees came into effect in January 2025, midway through the school academic year. There is no current evidence of impact.

Given the fantastic benefits which can be gained from the cadet experience the Government wants more young people to be able to become cadets. The recently published Strategic Defence Review recommended an expansion of Cadet Forces across the country by 30% by 2030.