questionText: To ask the Secretary of State for Education, what correspondence she has had with (a) primary and (b) secondary schools to evaluate the impact of pupil transfers on (i) admissions, (ii) SEND provisions for existing students and (iii) SEND provisions for new students since 1 January 2025.
answerText: HM Treasury published a tax information and impact note (TIIN) on applying VAT to independent school fees, which is available at: https://www.gov.uk/government/publications/vat-on-private-school-fees/applying-vat-to-private-school-fees#who-is-likely-to-be...
heading: Private Education: VAT