Question to the Department for Education:

To ask His Majesty's Government what steps they are taking to ensure families of students with special education needs are not charged additional fees as a result of changes to VAT on independent school fees.

Pupils with special educational needs (SEN) and a requirement to attend a private school identified through an education, health and care (EHC) assessment are not impacted by the government’s VAT policy. Where a private school place is necessary to support a child with SEN, the local authority will fund it through an EHC plan. Local authorities can reclaim the cost of VAT added to fees for places that they fund through Section 33 of the VAT Act 1994.

Parents may make a choice that their child should attend a private school, but this is a choice like that made by any parent using the independent sector. Where parents have chosen to send their child to private school rather than a local authority deeming it necessary, VAT will apply to fees.