High Court backs VAT on school fees

Parents will still be required to pay VAT on private school fees after the High Court ruled against a legal challenge brought earlier this year.

The case, heard in April, involved three groups: parents of children with special educational needs (SEN) and two religious groups. They argued that the 20% VAT on private school fees breaches their children’s human rights by limiting access to education that meets their needs.

Barristers representing the parents claimed that the additional financial burden would prevent some children from receiving appropriate schooling, particularly those requiring specific support not always available in state schools. They argued this was discriminatory and breached the European Convention on Human Rights.

However, the High Court judges rejected the claims and ruled in favour of the Government. In their judgment, they said that although the concerns raised were understandable, the proposed tax did not violate human rights.

According to Treasury estimates, the policy will raise £1.8 billion, which would be used to fund additional teachers and improve state education provision.

The case had attracted widespread attention, particularly from campaigners worried about the financial impact on families with SEN children, but the court ultimately sided with the chancellor’s position.

Talk to us about your finances.

Get Bradbury Stell on your side

Your small business deserves expert support, every step of the way.