Private Education: Business Rates and VAT
The question
To ask the Chancellor of the Exchequer, pursuant to the answer of 11 June 2026, to Question 7209 on Private Education: Fees and Charges, whether any post-implementation assessment has taken place on the change in (a) business rates and (b) VAT on independent schools.
Answered by Treasury
The Government conducted thorough and detailed analysis of the impacts of this policy and published a Tax Impact and Information Note (TIIN) which sets out this analysis. This is a comprehensive assessment of the impacts on individuals and families, businesses and the wider economy, as well as equalities impacts. It was published online and can be found here:
www.gov.uk/government/publications/vat-on-private-school-fees/ac8c20ce-4824-462d-b206-26a567724643
At Autumn Budget 2024 the Government estimated that these reforms to VAT and business rates will raise around £1.8 billion a year by 2029/30. This was certified by the independent OBR.
At Autumn Budget 2025 the re-costing of the measure showed it will raise around £40m per year more than originally forecast, reaffirming the detailed analysis conducted when this policy was introduced.
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