Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 3 November 2025 to Question 84975 on Dance and Music: Finance, if she will undertake an updated impact assessment on the (a) application of VAT to private school fees and (b) removal of business rates charitable rate relief from private schools.

The Government conducted thorough and detailed analysis of the impacts of the VAT policy and at Autumn Budget 2024 published a Tax Impact and Information Note (TIIN) which sets out this analysis. This is a comprehensive assessment of the impacts on individuals and families, businesses and the wider economy, as well as equalities impacts. This can be found online here:

VAT on Private School Fees & Removing the Charitable Rate Relief for Private Schools - GOV.UK

Government analysis on the expected impact of the removal of charitable rate relief from private schools in England can be found online here: https://www.gov.uk/government/publications/removal-of-eligibility-of-private-schools-for-business-rates-charitable-relief/removal-of-eligibility-of-private-schools-for-business-rates-charitable-relief.