Question to the Department for Education:

To ask the Secretary of State for Education, if her Department will take steps to help reduce the potential impact of the introduction of VAT on independent school fees for children at independent schools (a) who need SEND support and (b) do not have an ECHP.

Local authorities fund pupils’ places in private schools where their needs can only be met in a private school. For example, in England, where attendance at a private school is required by a child’s education, health and care plan, local authorities will be able to reclaim the VAT on the fees from HMRC.

Where parents have chosen to send their child to private school rather than a local authority deeming it necessary, VAT will apply to fees. The department works to support local authorities to ensure that every local area has sufficient places for children that need them and works to provide appropriate support where pupils with special educational needs (SEN) require a place at a state-funded school. For most pupils with SEN, support is provided within a mainstream school.