Private Education: VAT

Department for Education written question – answered at on 8 April 2026.

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Photo of Saqib Bhatti Saqib Bhatti Shadow Minister (Education)

To ask the Secretary of State for Education, what estimate she has made of the number and proportion of pupils that would need to move from the independent to the state sector for VAT revenue from school fees to fall below the additional cost of educating those pupils in the state sector.

Photo of Olivia Bailey Olivia Bailey Parliamentary Under-Secretary of State (Department for Education) (Equalities)

HM Treasury published a tax information and impact note on applying VAT to private school fees: https://www.gov.uk/government/publications/vat-on-private-school-fees/applying-vat-to-private-school-fees. This is a comprehensive assessment of the VAT policy, including estimated revenue and costs of increased pupil numbers in the state sector.

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