Budget Resolution No. 34: Value added tax (private school fees)
383Ayes
184Noes
Carried · majority 199 · Government won80 did not vote
647 Members · Aye 383 · No 184 · DNV 80 · grey dots in centre are abstentions
Analysis
Commons
Commons
Parliament voted on 6 November 2024 to apply VAT at the standard 20% rate to private school fees, removing the tax exemption that independent schools had previously held. The resolution passed by 383 votes to 184. The vote was a Budget Resolution, a formal parliamentary approval of a tax measure announced in the government's Autumn Budget. The practical effect of the resolution is to treat independent schools as ordinary businesses for VAT purposes, ending a long-standing exemption. The government's stated aim is to use the revenue raised to fund improvements to state education. Critics argue the change will raise costs for parents, potentially push pupils into the state sector, and place particular strain on smaller independent schools with less capacity to absorb the additional burden. The vote divided almost entirely along party lines. All 363 Labour and Labour Co-operative MPs who voted backed the resolution, as did the Scottish National Party, Plaid Cymru, the Green Party, and most voting independents. The Conservatives (103 votes), Liberal Democrats (61 votes), Reform UK (5 votes), and the Democratic Unionist Party (3 votes) all voted against. There were no Conservative or Liberal Democrat MPs recorded voting in favour, making this one of the cleaner government-versus-opposition divides of the parliamentary session.
Voting Aye meant
Support removing the VAT exemption on private school fees, taxing independent schools like other businesses to fund state education improvements.
Voting No meant
Oppose applying VAT to private school fees, arguing it will increase costs for parents, push pupils into the state sector, and harm smaller independent schools.
Each row is one party. The stacked bar gives the within-party split of Aye / No / Absent; the columns on the right give the raw counts. The whip column shows the published party position — “Free vote” means the whip was formally removed for this division.
Party
Whip
Aye / No / Abs
Aye
No
Abs
Labour Party
Whipped Aye
328
0
33
Conservative and Unionist Party
Whipped No
0
103
13
Liberal Democrats
Whipped No
0
61
10
Labour and Co-operative Party
Whipped Aye
35
0
7
Independent
—
3
8
3
Scottish National Party
Whipped Aye
9
0
0
Reform UK
Whipped No
0
5
2
Sinn Féin
—
0
0
7
Democratic Unionist Party
Whipped No
0
3
2
Green Party of England and Wales
Whipped Aye
4
0
0
Plaid Cymru
Whipped Aye
4
0
0
Social Democratic and Labour Party
—
1
0
1
Your Party
—
2
0
0
Alliance Party of Northern Ireland
—
0
0
1
Restore Britain
—
0
1
0
Speaker
—
0
0
1
Traditional Unionist Voice
—
0
1
0
Ulster Unionist Party
—
0
1
0
Source · Hansard · UK Parliament Votes API · whip status from announced positions; “free vote” indicates the whip was formally removed
New Clause 1 would prevent visiting forces from ICC-indicted states or suspected war criminals entering the UK; emphasises importance of international law and preventing genocide participants from operating in Britain.Labour · Voted aye · Read full speech (1,612 words) →
Supports New Clause 4 (visa fee waiver for service dependants) and Amendments 3–5 (SEND portability, adoption/fostering continuity, NHS waiting list preservation); opposes New Clause 11 on ECHR derogation; demands clarity on Defence Investment Plan and £9.2bn military housing commitment amid Treasury cuts.Conservative · Voted no · Read full speech (3,720 words) →
Praises Bill's four key themes: Defence Housing Service, service justice reform, reservist renewal; defends extended recall age and mobilisation threshold changes as necessary for strategic reserve capacity.Labour · Voted aye · Read full speech (357 words) →
Welcomes armed forces covenant extension and accountability mechanisms; does not support New Clause 4 today to allow Government time to deliver manifesto pledges; calls for clearer covenant guidance and record-keeping of military families in public services.Labour · Voted aye · Read full speech (1,506 words) →
Raises concerns that NI reservists in SMEs face retention challenges from increased recall and mobilisation requirements; requests covenant amendment to explicitly include NI local councils.DUP · Voted no · Read full speech (241 words) →
Speaks in support of the Bill during Armed Forces Week; notes Liberal Democrat new clauses and amendments on related issues.Liberal Democrat · Voted no · Read full speech (2,429 words) →
Sources
Division dataUK Parliament Votes API
DebateHansard · Commons
Stance analysisAI analysis · Claude 4.x
LicenceOpen Parliament Licence v3.0