Steiner Schools Foundation: VAT
The question
To ask the Chancellor of the Exchequer, whether she had discussions with Cabinet colleagues on the potential impact of VAT on Steiner School kindergartens.
Answered by James Murray
The Government ran a technical consultation on the VAT policy for seven weeks from 29 July to 15 September. During the consultation period, my officials and I also held a series of meetings with stakeholders to complement written responses. This included written submissions from Steiner Schools.
Following that consultation the Government made changes to the treatment of nursery classes, so that those attached to private schools will continue to be exempt from VAT as long as they are wholly (or almost wholly), rather than completely, composed of children under compulsory school age who wouldn’t be expected to turn compulsory school age that year.
Classes where the vast majority of children are below compulsory school age will remain exempt from VAT. Where mixed classes have a high proportion of children over compulsory school age the Government believes it is fair to treat these classes the same way entire classes of children over compulsory school age are treated. This means that classes like “kindergarten classes” in Steiner schools will be within scope of this policy.
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