Question to the Department for Education:

To ask the Secretary of State for Education, if she will make an assessment of the potential impact of introducing VAT on independent schools in (a) January, (b) August and (c) September 2025 on the number of independent school closures.

Tax policy is a matter for HM Treasury (HMT). HMT published a tax information and impact note concerning the introduction of VAT on independent school fees which is accessible here: https://www.gov.uk/government/publications/vat-on-private-school-fees/applying-vat-to-private-school-fees. Information about individual schools is available at the Get Information About Schools service.

Between 2010 and 2024 over 1,000 private schools closed. During the same period 1,213 opened, of which 705 were independent special schools.