Reverse the addition of VAT on Private Schools as Education in whatever form should be encouraged and the state system needs to learn from and improve its standards.

Education is widely regarded as a public good. Taxing it—especially when provided by institutions that often operate as charities—undermines the principle that learning should be encouraged in all forms. Many argue that if the government wishes to tax wealth, it should do so directly through income or capital taxes, not by penalizing educational choices .

Imposing VAT on private school fees could lead to a significant number of students transferring to state schools in the long term, especially from families just managing to afford private education.

Many private schools operate on tight margins. VAT could push some to closure.

Around half of private schools are registered charities.

Historically, the UK has exempted private education from VAT since the Finance Act 1972. Claimants in a recent legal challenge noted that no other Council of Europe member state imposes VAT on independent school education. This suggests the UK is diverging from a long-standing norm.

Private schools often innovate in pedagogy, curriculum design, and extracurricular development. Encouraging collaboration rather than penalizing them could help raise standards across the board. The state system could benefit from benchmarking and partnerships with high-performing independent schools.