Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether children who have an Education, Health and Care plan will be exempt from VAT on school fees.

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the state education system.

Where pupils are placed in a private school because their needs cannot be met in the state sector, and they have their places funded by their Local Authority (in England, Scotland and Wales) or the Northern Ireland Education Authority, the Local Authority or Northern Ireland Education Authority will be able to reclaim the VAT they incur on these pupils’ fees.

Where a placement at a specific private school is necessary to meet the pupil’s needs in England, that school will be named in the pupil’s Education, Health and Care Plan (EHCP).