Question to the HM Treasury:

To ask His Majesty's Government what is their estimate of the number of pupils who would have to leave the independent schools sector following the imposition of VAT on school fees for expenditure on additional state school places to exceed the additional tax revenue generated.

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. The Government will set out its assessment of relevant expected impacts, including any expected pupil migration, in a Tax Information and Impact Note (TIIN).