Question to the HM Treasury:

To ask His Majesty's Government what is their estimate of the number of approved independent schools for pupils with special educational needs or disabilities in respect of which they intend to impose VAT on fees.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school, including independent special schools, in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools.

This change will not impact pupils with the most acute additional needs, where these can only be met in private schools. Where a Local Authority (LAs) funds a pupil’s place in a private school because their needs can only be met in a private school, LAs will be able to reclaim the VAT on the fees from HMRC. In Northern Ireland, it will be the Education Authority who fund placements in private schools and will be able to reclaim the VAT.