Question to the Department for Education:

To ask His Majesty's Government what assessment they have made of the capacity of local education authorities to accommodate and meet the needs of children and the parents of children with autism and neurodiverse conditions required to move schools following the planned introduction of VAT on private school fees in January 2025.

In line with research from the independent Institute for Fiscal Studies, the government does not anticipate the ending of the VAT exemption, that private schools enjoy, to prompt notable movement into the state sector and any movement is expected to take place over several years. This research is attached and can also be found here: https://ifs.org.uk/publications/tax-private-school-fees-and-state-school-spending.

There is significant spare capacity in existing state schools. The department collects pupil forecasts and school capacity data from local authorities annually through the school capacity survey and this data shows that in May 2023, 11.7% of primary capacity and 11.5% of secondary capacity was unfilled nationally, meaning school places are available in many parts of the country. The department will monitor demand and capacity using its normal processes and continue to work with local authorities to meet any pressures.

The department supports local authorities to ensure that every local area has sufficient places for children that need them and works to provide appropriate support where pupils with special educational needs require a place at a state-funded school.

This government’s ambition is that all children and young people with special educational needs and disabilities, or in alternative provision, receive the right support to succeed in their education and as they move into adult life. The department is committed to improving inclusivity and expertise in mainstream schools.

Where children have an education, health and care plan which requires a local authority funded place at an independent school, they will not be affected by the VAT changes, as the responsible local authority will be able to reclaim VAT.