To ask the Secretary of State for Education, pursuant to the Answer of 30 November 2022 to Question 96600 on Private Education: VAT, whether her Department has (a) undertaken, (b) commissioned and (c) holds any other research on the potential effects of the introduction of 20 per cent VAT on the private schools sector.

The Department does not monitor or regulate independent school fees, spending or financial arrangements. The current Government has not proposed the introduction of VAT on school fees and no exploratory work has been undertaken in relation to this issue.