Question to the HM Treasury:

To ask His Majesty's Government what discussions they have held with the Scottish Government, and with any other education providers in Scotland, regarding the impact on the state education sector of charging VAT on independent school fees from 1 January 2025.

The Government has engaged extensively with all the devolved Governments, including the Scottish Government, on this issue.

Whilst developing these policies, the Government has carefully considered the impact that they will have on pupils and their families across both the state and private sector, as well as the impact they will have on state and private schools. This consideration includes the impacts of these changes across all four nations of the UK.

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 the expected impacts of these policy changes in the normal way.