Question to the HM Treasury:

To ask His Majesty's Government whether they have conducted an impact assessment of their policy to charge VAT on independent school fees, and if so, whether they will place a copy in the Library of the House.

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).