Question to the HM Treasury:

To ask His Majesty's Government what consideration they have given to phasing in the introduction of VAT for independent schools.

Ending tax breaks for private schools will secure additional funding to help the government deliver its commitments to the 94% of children who attend state schools.

As a result of the January start date, the VAT policy is forecast to raise £460 million in 2024/25.

The government will use this funding to help deliver its commitments relating to education and young people, where the government has announced at Budget a £2.3 billion increase to the core schools budget for financial year 2025/26, increasing per pupil funding in real terms.

Since the announcement on 29 July, HMRC has taken action to support private schools through the change: providing detailed guidance; and allocating additional resource to process VAT registration applications. HMRC continues to engage with schools and the organisations that represent them.