Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of their duties under the UN Convention on the Rights of the Child in relation to the imposition of VAT on independent schools, including those catering for the needs of children with special educational needs.

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 gives due consideration to the UN Convention on the Rights of the Child (UNCRC) articles when making new policy. State education is accessible to all children, regardless of their financial status and all children of compulsory school age are entitled to a state-funded school place if they need one. Education matters and is at the heart of our mission to break down barriers to opportunity so every child gets the best start in life.

The Government is also committed to ensuring that all children’s needs are met. This Government’s ambition is that all children and young people with Special Educational Needs and Disabilities (SEND), with an Education, Health and Care Plan (EHCP) or not, receive the right support to succeed in their education and as they move into adult life. We are committed to improving inclusivity and expertise in mainstream schools, as well as ensuring special schools cater to those with the most complex needs.