Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact of value added tax (VAT) on independent school fees on voluntary grammar schools in Northern Ireland that offer boarding places that fall within the scope of VAT, compared to England where state run boarding places are exempt.

To ensure parity with English state boarding schools, the UK Government has provided financial support to voluntary grammar schools in Northern Ireland providing an equivalent service to state run boarding in England, but for whom it was not possible to legislate for a carve-out from the VAT charge. This will ensure pupils boarding at these schools are on the same footing as those attending English boarding schools.