To ask the Secretary of State for Education, whether she has made an assessment of the potential impact of VAT on school fees on state school capacity in (a) Epping Forest constituency and (b) England.

HM Treasury is considering the potential impact of VAT on school fees on state schools as part of its development of an economic case. It is anticipated this impact will be minimal. Projections by the Institute for Fiscal Studies suggest that the number of pupils who may switch schools would represent only a very small proportion of overall pupil numbers in the state sector, less than 0.5%. Any pupil transfers from the private to state sector would also be expected to take place over several years, as many pupils transfer at normal transition points. The department will work with local authorities in England to help them manage any local pressures through normal processes where required.