One in four pupils in Surrey go to an independent school, including more than 4,000 pupils in my Constituency, and many of those pupils have a special educational need. We have had an increasing rise in the diagnosis of conditions such as autism. The proposal is being pitched as a fundraising measure, but I do not think anybody on the Labour Benches came into Parliament to raise funds from pensioners in poverty and families of children with special educational needs. I will come on later in my speech to whether this will raise any money at all.

In his wind-up, I hope the Minister will address this point: what justification can there be to an immediate exemption of specialist schools from the tax? On 11 September, Opposition Members representing Surrey constituencies wrote to the Chancellor to make that point. In response to a survey in my constituency— 1,200 parents responded nationally—87% of parents with children at independent schools said that they would have to consider sending their child to a state school. Some spoke specifically of the anguish they faced, having spent years trying to find the right placement for a child who might have ADHD or autism and having finally got them settled, now having to consider moving them again.

Some Labour Members have asked why those children could not be served by the state sector. We increased funding for the SEND sector by 70% over the last few years, but you cannot magic up 99,000 places overnight. A teacher at Moon Hall in Reigate said that 70% of their pupils were on EHCPs and 30% were not, and that all those children would suffer. The other point is that the state sector will have larger class sizes, so rather than improving the state sector, all children in the state sector will suffer. They will all have worse outcomes. The Secretary of State for Education should care about outcomes, not ideology, but it is clear that she does not because we have seen teachers’ unions warning about the impact on the state sector. The Government have not published an impact assessment.

According to the Institute for Fiscal Studies’ report that Members have been quoting, we do not know how much money will be raised due to the uncertainties over children with special educational needs. I appeal to all Labour Members to ask themselves and their consciences why we cannot exempt children with special educational needs from this tax? It will not raise any funds. It will increase class sizes in the state sector and affect the outcomes of all children. It must be reversed.