questionText: To ask the Secretary of State for Education, what estimate she has made of (a) the number of SEN pupils expected to transition to the state sector as a result of the introduction of VAT on independent school fees and (b) the cost to the state education system of those children moving from private to state schools.
answerText: His Majesty’s 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 on GOV.UK: https://www.gov.uk/government/publications/vat-on-...
heading: Private Education: Special Educational Needs