questionText: To ask the Secretary of State for Education, with reference to the policy paper entitled Applying VAT to private school fees, published on 30 October 2024, what the direct cost of pupils with SEND moving from private schools to state schools as a result of introducing VAT on private school fees will be to the state education sector.
answerText: HM Treasury (HMT) is responsible for VAT policy. HMT has published its assessment of the impacts of removing the VAT exemption that applied to private school fees, which can be found here: https://www.gov.uk/government/publications/vat-on-private-school-f...
heading: Private Education: Special Educational Needs