SEN children at the heart of legal fight over VAT on private school fees
Children with special educational needs (SEN) are at the heart of one group challenging the government’s VAT policy on private schools today.
HM Treasury is at the Divisional High Court for the next three days, aiming to push back against the judicial review application launched by three claimant groups.
According to the court documents seen by Morning Wire, the lawyers acting on behalf of parents with SEN children will argue that these children “on displacement, will thus be significantly disadvantaged”.
The barrister for the group quoted the UK government’s criticism of the crisis in state schools for children with SEN, noting “too many children are frankly being failed by the SEND system”.
As of 1 January, private school fees in the UK, including tuition and boarding, are subject to 20 per cent VAT, a change announced by Chancellor Rachel Reeves in the Autumn Budget.
With this added VAT, the government predicted a net benefit for HM Treasury of £1.3bn to £1.5bn per year.
Three claimant groups, the Independent Schools Council (ISC), parents of children with SEN and those who operate faith schools, issued a legal challenge.
Lord Pannick KC is leading ISC’s application, Jeremy Hyam KC of 1 Crown Office Row is leading for the children with SEN, while barrister Bruno Quintavalle is leading for the faith schools.
Hyam KC will ask the court to declare the VAT change by the government is “incompatible with the Convention rights of an independent school pupil with special education.”
Starting on Tuesday, the parties will be in front of King’s Bench Division, Lord Justice Newey and Mr Justice Chamberlain.
Speaking to Morning Wire last month, James Gardner of Sinclairs Law, acting for the parents of children with SEN, said “imposing VAT on education will hit the most vulnerable hardest.”
“The government knows that the system is broken – but is pushing ahead with these ideological measures that will make it much worse,” he added.
Education Not Taxation campaign spokesperson Loveena Tandon said: “Families should not be forced to sell their homes or stop heating and eating simply to protect their children and give them the best possible start in life, against all the odds.”
“This legal challenge is our last best hope of securing the education on which so many children with additional needs rely. The claimants have very strong arguments and compelling evidence to put before the court,” she added.
The government has enlisted not one but four Silks for its defence, including Blackstone’s Sir James Eadie KC.
This comes as some private schools are struggling with increased running costs, with some high-profile closures recently, including Fulneck School in Leeds and Moorland School in Clitheroe last week.