Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the potential impact of independent schools recovering VAT through the Capital Goods Scheme on the benefit to the public purse of charging VAT on school fees.

Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October, and set out its assessment of relevant expected impacts in a Tax Information and Impact Note (TIIN).