Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the expected impact on (1) the mental health, and (2) the educational attainment, of children with autism and neurodiverse conditions required to move schools following the planned introduction of VAT on private school fees in January 2025; and what stakeholder groups have been involved in developing the assessment.

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 was a tough but necessary decision that will secure additional funding to help deliver the Government’s commitments relating to education and young people, including opening 3,000 new nurseries, rolling out breakfast clubs to all primary schools, and recruiting 6,500 new teachers.

The Government has carefully considered the impact that this policy will have on pupils and their families across both the state and private sector. Following scrutiny of the Government's costings by the independent Office for Budget Responsibility (OBR), details of the Government’s assessment of the expected impacts of these policy changes will be published at the Budget on 30 October in the usual way.

The Government is committed to improving SEND provision in mainstream state schools, as well as ensuring state special schools cater to those with the most complex needs.