Question to the HM Treasury:

To ask His Majesty's Government how they plan to assess the impact of the proposal to charge VAT on independent school fees at the upcoming spending review; and what is the latest date by which this spending review will be concluded.

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 will confirm the introduction of these tax policy changes at the Budget on 30 October. Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, details of the Government’s assessment of the expected impacts of these policy changes will be published at the Budget in the usual way.

The Chancellor has launched a multi-year Spending Review to conclude in Spring 2025.