What estimate she has made of the potential impact of the implementation of VAT on independent school fees on (a) number of pupils requiring SEND services in the state education sector and (b) associated costs; and whether she plans to amend the funding available for those services.
Projections by the Institute for Fiscal Studies indicate that the number of pupils who may switch schools as a result of these changes is likely to represent a very small proportion of overall pupil numbers in the state sector, with any displacement expected to take place over several years. This research can be found here: https://ifs.org.uk/publications/tax-private-school-fees-and-state-school-spending.The department works to support local authorities to ensure that every local area has sufficient places for children that need them and works to provide appropriate support for pupils with special educational needs.Where pupils’ places in private schools are being funded by local authorities because their needs can only be met in private school, for example in England, where attendance at a named private school is required by a child’s education, health and care plan, local authorities will be able to reclaim the VAT.The government will publish a Tax Information and Impact Note setting out the impacts of the VAT changes alongside the Finance Bill.