Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has received legal advice on the compatibility of plans to charge VAT on independent school fees with Articles (a) 2 and (b) 14 of the European Convention on Human Rights.

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.

Any fees paid from 29 July 2024 relating to the term starting in January 2025 onwards will be subject to VAT. Private schools that are not currently registered for VAT will be able to register after 30 October. Further guidance can be found on the GOV.UK website here: Charging and reclaiming VAT on goods and services related to private school fees - GOV.UK (www.gov.uk)

The Government’s forecast of the revenue raised from these changes will be scrutinized by the independent Office for Budget Responsibility before being published at Budget on 30 October. Details of the Government’s assessment of the expected impacts of these policy changes will also be published at Budget in the usual way.

The Government has considered the policy’s interaction with Human Rights law, and is confident that it is compatible with the UK’s obligations under the Human Rights Act.