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 assessment she has made of the number of pupils with SEND that will move from the private education sector to the state education sector as a result of the introduction of VAT on private school fees.
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