To ask the Secretary of State for Education, pursuant to the Answer of 24 November 2022 to Question 92176 on Private Education: VAT, by which body the research by Baines Cutler was (a) commissioned and (b) funded.

Baines Cutler Solutions Ltd and KPMG were commissioned by the Independent Schools Council (ISC) to conduct a review of the potential effect of the introduction of 20% VAT on the independent schools’ sector.

The report is publicly available at: https://www.isc.co.uk/media/5926/isc-vat-full-report-1018-for-circulation.pdf.