Question to the Department for Education:

To ask His Majesty's Government what assessment they have made of (1) the resilience of specialist schools in the face of a reduction in pupil numbers, and (2) the ability of the state sector to deliver a comparable specialist educational service.

While the government recognises that the VAT and business rates tax policy changes may lead to increased costs for some parents and carers and that some pupils may subsequently move into the state education sector, the number of pupils who may switch schools as a result of these changes represent a very small proportion of overall pupil numbers in the state sector. The majority of pupils who have special educational needs and disabilities (SEND) are educated in mainstream schools, whether state-maintained or private, where their needs are met. Where pupils’ needs can only be met in private school, and their place in private schools are being funded by local authorities, local authorities will be able to reclaim any VAT that they are charged. In England, 97% of pupils with an education, health and care (EHC) plan, where attendance at that private school is required by their EHC plan, have their place funded by their local authority.

The government is confident that the state sector will be able to accommodate any additional pupils and that there will not be a significant impact on private schools, including private special schools.

There is a small minority of cases where children with an EHC plan attend private school and it is funded by their parents, rather than by the local authority. This could be because their parents have chosen to send their child to private school, but their SEND could be met in the state sector. In these cases, VAT will apply to fees.

The department is committed to improving inclusivity and expertise in mainstream schools, as well as ensuring special schools cater to those with the most complex needs.