Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the compatibility of the proposal to impose VAT on independent school fees with the UK's obligations under Article 26(3) of the Universal Declaration of Human Rights; and what advice they have received on this issue.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school 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.

The Government has considered the policy’s interaction with Human Rights law, and is confident that it is compatible with the UK’s obligations under the Human Rights Act.