To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of introducing a lower rate of VAT on independent schools with lower fees.

To ask the Chancellor of the Exchequer, if she will ensure that revenues generated by VAT on independent school fees are passed on proportionally to devolved Administrations in (a) Scotland, (b) Wales and (c) Northern Ireland.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools.

The Government will confirm the introduction of these tax policy changes at the Budget on 30 October. Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, details of the Government’s assessment of the expected impacts of these policy changes will be published at the Budget in the usual way.

These changes will apply across the UK. The Barnett formula will continue to apply in the usual way as set out in the Statement of Funding Policy.