Question to the HM Treasury:

To ask His Majesty's Government whether they will publish an impact assessment, including an equality impact assessment, of their plans to remove the VAT exemption on independent school fees.

As set out by the Government in a Written Ministerial Statement on 29 July, the Government will introduce 20% VAT on education and boarding services provided for a charge by private schools across the UK from 1 January 2025. 20% VAT will also apply to pre-payments of fees for terms starting on or after 1 January 2025 made on or after 29 July 2024. These changes will not impact pupils with the most acute special educational needs, where their needs can only be met in private schools.

The Government will confirm the introduction of these tax changes at the Budget on 30 October. A Tax Information and Impact Note will be published alongside the Finance Bill.