The government has conducted thorough and detailed analysis of the impacts of this policy. A Tax Impact and Information Note (TIIN) has been published which sets out this comprehensive analysis. This can be found here: Applying VAT to private school fees - GOV.UK (www.gov.uk).

The government has also published a detailed response to the consultation conducted between July and September. This can be found here: Government Response to the Technical Note on Applying VAT to Private School Fees and Removing the Business Rates Charitable Rate Relief (publishing.service.gov.uk). Annexed to the consultation response is a detailed explanation of the costing methodology used, including the estimation of pupil movements resulting from the policy.

Alongside the technical consultation, government ministers and officials met with a wide range of stakeholders representing schools, local authorities and Devolved Governments.

The impacts of this policy may vary between different parts of the UK as a result of different local circumstances. Some areas of the UK have a higher concentration of private schools and a higher proportion of local pupils attending private schools; there are also variations in local state sector capacity.

Impacts in Scotland, Wales, and Northern Ireland will generally be smaller than in England because those nations have a lower proportion of pupils in private schools, but again there will be regional variation. National differences in education policy will also shape impacts.

Higher level qualifications, including Level 6, will remain exempt from VAT.

Where parents or families are paying fees for their child to attend a private school, they will pay VAT on those fees following this change.

Whilst developing these policies, the government has carefully considered the impact that they will have on pupils and their families across both the state and private sector, as well as the impact they will have on state and private schools. Following scrutiny by the independent Office for Budget Responsibility (OBR), details of the Government’s assessment of the expected impacts of these policy changes will be published at the Budget on 30 October in the usual way.

The Government has engaged extensively with all the devolved Governments, including the Scottish Government, on this issue.

Whilst developing these policies, the Government has carefully considered the impact that they will have on pupils and their families across both the state and private sector, as well as the impact they will have on state and private schools. This consideration includes the impacts of these changes across all four nations of the UK.

Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October, and set out its assessment of the expected impacts of these policy changes in the normal way.

Where parents or families are paying fees for their child to attend a private school, they will pay VAT on those fees following this change.

Whilst developing these policies, the government has carefully considered the impact that they will have on pupils and their families across both the state and private sector, as well as the impact they will have on state and private schools. Following scrutiny by the independent Office for Budget Responsibility (OBR), details of the Government’s assessment of the expected impacts of these policy changes will be published at the Budget on 30 October in the usual way.

Where parents or families are paying fees for their child to attend a private school, they will pay VAT on those fees following this change.

Whilst developing these policies, the government has carefully considered the impact that they will have on pupils and their families across both the state and private sector, as well as the impact they will have on state and private schools. Following scrutiny by the independent Office for Budget Responsibility (OBR), details of the Government’s assessment of the expected impacts of these policy changes will be published at the Budget on 30 October in the usual way.