The government set out plans in its October 2024 budget to levy VAT at the standard rate of 20% on fees that are charged for education (including boarding services) or vocational training to children of compulsory school age, to take effect from 1 January 2025.
The ISC is briefing Lord Pannick KC and Paul Luckhurst from Blackstone Chambers, and the legal firm Kingsley Napley. The core of the action, brought on behalf of parents, concerns alleged breaches of the European Convention on Human Rights and the Human Rights Act 1998.
Julie Robinson, CEO of ISC, said: ‘This is a decision that has not been taken lightly and has been under consideration for many months. At all points throughout this debate, our focus has been on the children in our schools who would be negatively impacted by this policy. This focus remains and we will be defending the rights of families who have chosen independent education, but who may no longer be able to do so as a direct result of an unprecedented education tax.’
The ISC brings together seven associations of independent schools, their heads, bursars and governors, in total representing more than 1,400 independent schools in the UK and abroad.
The policy to remove VAT exemption was first announced on 29 July, and was followed by a seven-week consultation process, to which it received 17,502 responses. During this time government ministers and officials also met with a wide range of stakeholders representing schools, local authorities and devolved governments.
The government believes that private school fees could rise by an average of 10% due to the introduction of VAT. It projects that about 35,000 pupils will transfer to state schools over time.
