Written questions by Hinds.

With reference to HMRC's policy paper entitled Applying VAT to private school fees, published on 30 October 2024, whether she has had discussions with the Chancellor of the Exchequer on the potential range of the number of children leaving independent schools; and what estimate she has made of the maximum likely number.

The government predicts that there will be 37,000 fewer pupils in the private education sector in the UK as a result of the VAT on private schools fees policy, which takes effect from January 2025. This represents around 6% of the current private school population. It is anticipated that 35,000 of these pupils will move into UK state schools in the long-term steady state, with the remainder composed of international pupils who do not move into the UK state system, and domestic pupils moving into homeschooling.This increase in the state sector represents less than 0.5% of total UK state school pupils, of which there are over 9 million. The number expected to move before the end of the 2024/25 academic year is around 3,000. The government’s estimate of the number of pupils leaving private schools is within the Institute for Fiscal Studies’ estimated range of 20,000 to 40,000 and is also significantly lower than some other public estimates.The government expects many of these moves to take place at natural transition points, such as from primary to secondary school, or at the beginning of exam courses. The impact on the state education system as a whole is therefore expected to be very small. The government expects the associated revenue costs of pupils entering the state sector to steadily increase to a peak of around £0.3 billion after several years.Differences in local circumstances will mean that the impacts of this policy will vary between parts of the UK. The number of pupils that would have attended private schools seeking state-funded places will vary and this will interact with other local place pressures. Local authorities and schools already have processes in place to support pupils moving between schools, and children move between the private sector and the state-funded sector every year. Local authorities will consider pressures following the removal of the VAT exemption on school fees alongside other pressures as part of the normal place planning cycle. This is business as usual. The department will be monitoring demand and capacity using our normal processes and working with local authorities to meet any pressures.Although the department does not hold information for private schools, data on the numbers of pupils in private schools is collected through the annual school census. The latest data can be found here: https://explore-education-statistics.service.gov.uk/find-statistics/school-pupils-and-their-characteristics#dataBlock-53cdc8f7-fc56-4c64-a79d-ccf5047b7616-tables.

With reference to HMRC's policy paper entitled Applying VAT to private school fees, published on 30 October 2024, if she will publish detail of the analysis that produced an estimate of 37,000 fewer pupils in independent schools and 35,000 more pupils in the state sector.

The government published its response to the VAT on private school fees technical note at the Autumn Budget. This can be found online here: Government_Response_to_the_Technical_Note_on_Applying_VAT_to_Private_School_Fees_and_Removing_the_Business_Rates_Charitable_Rate_Relief.pdf Annexed to the consultation response is a detailed explanation of the costing methodology used, including the estimation of pupil movements. Where movement occurs, the government expects many of these moves to take place over a number of years at natural transition points, such as when a child moves from primary to secondary school, or at the beginning of their GCSE or A-Level years. Furthermore, some of this movement will result from parents opting not to send their child to private school when they otherwise might have done, rather than removing their child from a private school. In the same document the government has set out its estimate of the effect of the Capital Goods Scheme on input tax recovery. This adjusts input tax recovery on certain (mainly property) assets acquired over the previous 10 years over the remainder of the 10-year period since their acquisition, aligning it with the business’s current input tax recovery status. This adds £60 million to input tax recovery in the first year, reducing to around £30 million by 2029/30.

With reference to the policy paper entitled Applying VAT to private school fees, published on 30 October 2024, what discussions she has had with the Chancellor of the Exchequer on the potential impact of the expected increase in the number of pupils at state schools in each (a) age group and (b) region.

The government predicts that there will be 37,000 fewer pupils in the private education sector in the UK as a result of the VAT on private schools fees policy, which takes effect from January 2025. This represents around 6% of the current private school population. It is anticipated that 35,000 of these pupils will move into UK state schools in the long-term steady state, with the remainder composed of international pupils who do not move into the UK state system, and domestic pupils moving into homeschooling.This increase in the state sector represents less than 0.5% of total UK state school pupils, of which there are over 9 million. The number expected to move before the end of the 2024/25 academic year is around 3,000. The government’s estimate of the number of pupils leaving private schools is within the Institute for Fiscal Studies’ estimated range of 20,000 to 40,000 and is also significantly lower than some other public estimates.The government expects many of these moves to take place at natural transition points, such as from primary to secondary school, or at the beginning of exam courses. The impact on the state education system as a whole is therefore expected to be very small. The government expects the associated revenue costs of pupils entering the state sector to steadily increase to a peak of around £0.3 billion after several years.Differences in local circumstances will mean that the impacts of this policy will vary between parts of the UK. The number of pupils that would have attended private schools seeking state-funded places will vary and this will interact with other local place pressures. Local authorities and schools already have processes in place to support pupils moving between schools, and children move between the private sector and the state-funded sector every year. Local authorities will consider pressures following the removal of the VAT exemption on school fees alongside other pressures as part of the normal place planning cycle. This is business as usual. The department will be monitoring demand and capacity using our normal processes and working with local authorities to meet any pressures.Although the department does not hold information for private schools, data on the numbers of pupils in private schools is collected through the annual school census. The latest data can be found here: https://explore-education-statistics.service.gov.uk/find-statistics/school-pupils-and-their-characteristics#dataBlock-53cdc8f7-fc56-4c64-a79d-ccf5047b7616-tables.

With reference to paragraph 4.11 of the Autumn Budget 2024, whether she plans to fund breakfasts in all primary schools.

The government confirmed it will triple its investment in breakfast clubs to over £30 million in the 2025/26 financial year to help ensure children are ready to learn at the start of the school day and help drive improvements to behaviour, attendance and attainment. This will also support parents, supporting them to work the jobs and hours they choose.This funding will support up to 750 early adopters of the new breakfast clubs starting as early as April 2025 to March 2026, as well as enabling continued support for around 2,700 schools currently on the national schools breakfast programme. All state-funded schools in England with primary-aged pupils are eligible to be an early adopter.Once rolled out nationally, breakfast clubs will be available to every school with primary-aged children.

With reference to paragraph 4.10 of the Autumn Budget 2024, published on 30 October 2024, HC 295, when she plans to announce details of new foundation and shorter apprenticeships.

This government has a driving mission to break down barriers to opportunity and to grow the economy. Too many young people are struggling to access high quality opportunities after leaving school and this government wants to ensure that more young people can undertake apprenticeships.The department is beginning work to develop new foundation apprenticeships, which will provide high quality entry pathways for young people.Apprentices are employed, and so as jobs with training, the department’s new foundation apprenticeship offer will start with the needs of employers as well as young people. Foundation apprenticeships will focus on ensuring that training is directed towards skills and staff shortage areas and offer young people a broad training offer with clear, seamless, progression into other apprenticeships.The department will set out more detail on foundation apprenticeships, including the sectors they will be available in, in due course.

With reference to the policy paper entitled Applying VAT to private school fees, published on 30 October 2024, if she will make an estimate of potential increases in the number of pupils in secondary state education in each of the next five financial years, broken down by each local authority; and if she will make an assessment of the potential impact of those increases on levels of available state secondary school education places in those local authority areas.

The government predicts that there will be 37,000 fewer pupils in the private education sector in the UK as a result of the VAT on private schools fees policy, which takes effect from January 2025. This represents around 6% of the current private school population. It is anticipated that 35,000 of these pupils will move into UK state schools in the long-term steady state, with the remainder composed of international pupils who do not move into the UK state system, and domestic pupils moving into homeschooling.This increase in the state sector represents less than 0.5% of total UK state school pupils, of which there are over 9 million. The number expected to move before the end of the 2024/25 academic year is around 3,000. The government’s estimate of the number of pupils leaving private schools is within the Institute for Fiscal Studies’ estimated range of 20,000 to 40,000 and is also significantly lower than some other public estimates.The government expects many of these moves to take place at natural transition points, such as from primary to secondary school, or at the beginning of exam courses. The impact on the state education system as a whole is therefore expected to be very small. The government expects the associated revenue costs of pupils entering the state sector to steadily increase to a peak of around £0.3 billion after several years.Differences in local circumstances will mean that the impacts of this policy will vary between parts of the UK. The number of pupils that would have attended private schools seeking state-funded places will vary and this will interact with other local place pressures. Local authorities and schools already have processes in place to support pupils moving between schools, and children move between the private sector and the state-funded sector every year. Local authorities will consider pressures following the removal of the VAT exemption on school fees alongside other pressures as part of the normal place planning cycle. This is business as usual. The department will be monitoring demand and capacity using our normal processes and working with local authorities to meet any pressures.Although the department does not hold information for private schools, data on the numbers of pupils in private schools is collected through the annual school census. The latest data can be found here: https://explore-education-statistics.service.gov.uk/find-statistics/school-pupils-and-their-characteristics#dataBlock-53cdc8f7-fc56-4c64-a79d-ccf5047b7616-tables.

With reference to paragraph 4.10 of the Autumn Budget 2024, published on 30 October 2024, HC 295, what the fiscal effect is of revised launch date of the Lifelong Learning Entitlement.

The Government is committed to delivering the Lifelong Learning Entitlement, which will transform the post-18 student finance system to create a single funding system, to a revised launch date of September 2026 for courses starting in January 2027. The launch has been postponed by a year to ensure that policy and design fully align with this government’s ambitious vision for the future of our skills landscape, as well as to give providers the necessary time to prepare. The student finance impacts of the revised launch date were scored by the OBR at the Autumn Budget. The Public Sector Net Borrowing impacts of the delay can be found in the policy costings document on page 81:Policy_Costing_Document_-_Autumn_Budget_2024.pdf The delay will have a negligible fiscal impact in 2025-26 and 2026-27 and will generate savings of around £10m a year, measured by Public Sector Net Borrowing, for the rest of the scorecard period. This includes the impact of the previous government’s decision to postpone the launch from February to September 2025.

With reference to paragraph 4.8 of the Autumn Budget 2024, how she plans to allocate the additional (a) SEND and (b) Alternative Provision funding.

The high needs national funding formula (NFF) will be used to allocate high needs funding to local authorities for the 2025/26 financial year. The department is taking more time to consider what changes to the NFF are needed, both to make sure that we establish a fair education funding system that directs funding to where it is needed, and to support any special educational needs and disabilities reforms that will be taken forward. The department is now in the process of calculating the high needs NFF allocations, which will provide local authorities with indicative amounts for 2025/26. We expect to publish those allocations by the end of November 2024.

With reference to paragraph 4.10 of the Autumn Budget 2024, published on 30 October 2024, HC 295, in which key sectors there will be new foundation and shorter apprenticeships.

This government has a driving mission to break down barriers to opportunity and to grow the economy. Too many young people are struggling to access high quality opportunities after leaving school and this government wants to ensure that more young people can undertake apprenticeships.The department is beginning work to develop new foundation apprenticeships, which will provide high quality entry pathways for young people.Apprentices are employed, and so as jobs with training, the department’s new foundation apprenticeship offer will start with the needs of employers as well as young people. Foundation apprenticeships will focus on ensuring that training is directed towards skills and staff shortage areas and offer young people a broad training offer with clear, seamless, progression into other apprenticeships.The department will set out more detail on foundation apprenticeships, including the sectors they will be available in, in due course.

Pursuant to the Answer of 28 October 2024 to Question 10422 on Private Education: VAT, if she make an estimate of the cost to the public purse of VAT reclaimed by independent schools for capital spending for items under ten years old.

The government published its response to the VAT on private school fees technical note at the Autumn Budget. This can be found online here: Government_Response_to_the_Technical_Note_on_Applying_VAT_to_Private_School_Fees_and_Removing_the_Business_Rates_Charitable_Rate_Relief.pdf Annexed to the consultation response is a detailed explanation of the costing methodology used, including the estimation of pupil movements. Where movement occurs, the government expects many of these moves to take place over a number of years at natural transition points, such as when a child moves from primary to secondary school, or at the beginning of their GCSE or A-Level years. Furthermore, some of this movement will result from parents opting not to send their child to private school when they otherwise might have done, rather than removing their child from a private school. In the same document the government has set out its estimate of the effect of the Capital Goods Scheme on input tax recovery. This adjusts input tax recovery on certain (mainly property) assets acquired over the previous 10 years over the remainder of the 10-year period since their acquisition, aligning it with the business’s current input tax recovery status. This adds £60 million to input tax recovery in the first year, reducing to around £30 million by 2029/30.

What the change in the core schools budget will be for (a) 2025-6, (b) 2026-7 and (c) 2027-8 (i) in total and (ii) per pupil.

Funding for schools and young people with high needs is set to increase by £2.3 billion in 2025/26 compared to 2024/25, bringing the total core schools budget to almost £63.9 billion in 2025/26. The department will confirm per pupil increases for schools and high needs once the national funding formulae for 2025/26 have been calculated. The Budget on 30 October sets out the government’s plans for the upcoming 2025/26 financial year. Core schools budgets beyond 2025/26 have not been set.

With reference to paragraph 4.10 of the Autumn Budget 2024, for what reason the launch date of the Lifelong Learning Entitlement has been revised.

The government is committed to delivering the Lifelong Learning Entitlement (LLE), expanding access to high quality, flexible education and training for adults throughout their working lives, helping businesses to fill skills gaps and kickstart economic growth.The LLE will now launch in the 2026/27 academic year for learners studying courses starting on or after 1 January 2027, including full courses, modules and Higher Technical Qualifications.This is in order to:Improve the impact and effectiveness of the LLE by ensuring that policy and design fully align with this government’s ambitious vision for the future of our skills landscape.Refine the department’s delivery and implementation plans through collaboration with Skills England to help support this government’s industrial strategy.Give education providers the necessary time to prepare for the launch of this new and transformational student-finance system.

If she will take steps to ensure that access to free school breakfasts for (a) secondary school pupils, (b) special schools and (c) alternative provision continues after the expiration of the National School Breakfast Programme in July 2025.

The government is committed to delivering on its pledge of breakfast clubs in every state funded school with primary aged pupils. We have made early progress toward this, including announcing that up to 750 early adopters will be delivering these new breakfast clubs from April 2025. We remain committed to delivering the National School Breakfast Club Programme alongside the early adopters. Officials are working closely with schools and sector experts to develop a new breakfast clubs programme that meets the needs of pupils, schools and parents. This includes consideration of how best to transition schools from existing to new arrangements. Further details will follow in due course.

How many students received funding under the Music and Dance Scheme at each of the (a) eight schools and (b) 20 centres for advanced training in academic year (i) 2023-24 (ii) 2024-25.

The Music and Dance Scheme (MDS) operates on an academic year basis. Information is available for the number of pupils supported at each provider approximately a year after the end of the academic year, in order to account for in-year starters. The provisional data for the 2023/24 academic year is below. Provisional data on the number of students supported for the 2024/25 academic year will not be available until 2025.Table: Number of MDS pupils for the 2023/24 academic year (provisional)Education providersNumber of studentsMusic schoolsChetham’s School of Music263The Purcell School139Wells Cathedral School78Yehudi Menuhin School56Dance schoolsElmhurst Ballet School108The Hammond56The Royal Ballet School130Tring Park School for the Performing Arts46Music Centres for Advanced TrainingAldeburgh Young Musicians18Royal Birmingham Conservatoire (junior department)45Centre for Young Musicians75Guildhall School of Music and Drama (junior department)35Royal Academy of Music (junior department)31Royal College of Music (junior department)36Trinity Laban (music - junior department)36The Glasshouse48Sheffield Music Academy75South West Music School72Royal Northern College of Music (junior department)39Yorkshire Young Musicians78Dance Centres for Advanced TrainingFABRIC61Dance City76DanceEast67London Contemporary Dance School96The Lowry43Swindon Dance73Trinity Laban (dance - junior department)76Yorkshire Young Dancers (Northern Ballet and Northern School of Contemporary Dance)88Total2,044

How many pupils were supported via the Music and Dance Scheme in academic year (a) 2023-24 and (b) 2024-25.

The Music and Dance Scheme (MDS) operates on an academic year basis. Information is available for the number of pupils supported at each provider approximately a year after the end of the academic year, in order to account for in-year starters. The provisional data for the 2023/24 academic year is below. Provisional data on the number of students supported for the 2024/25 academic year will not be available until 2025.Table: Number of MDS pupils for the 2023/24 academic year (provisional)Education providersNumber of studentsMusic schoolsChetham’s School of Music263The Purcell School139Wells Cathedral School78Yehudi Menuhin School56Dance schoolsElmhurst Ballet School108The Hammond56The Royal Ballet School130Tring Park School for the Performing Arts46Music Centres for Advanced TrainingAldeburgh Young Musicians18Royal Birmingham Conservatoire (junior department)45Centre for Young Musicians75Guildhall School of Music and Drama (junior department)35Royal Academy of Music (junior department)31Royal College of Music (junior department)36Trinity Laban (music - junior department)36The Glasshouse48Sheffield Music Academy75South West Music School72Royal Northern College of Music (junior department)39Yorkshire Young Musicians78Dance Centres for Advanced TrainingFABRIC61Dance City76DanceEast67London Contemporary Dance School96The Lowry43Swindon Dance73Trinity Laban (dance - junior department)76Yorkshire Young Dancers (Northern Ballet and Northern School of Contemporary Dance)88Total2,044

With reference to HMRC's guidance entitled Charging and reclaiming VAT on goods and services related to private school fees, last updated on 22 October 2024, what estimate she has made of the potential cost to the public purse of independent schools reclaiming the VAT on capital items that are less than 10 years old in each of the next five years.

Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October and set out its assessment of relevant expected impacts in a Tax Information and Impact Note (TIIN).

Pursuant to the Answer of 9 September 2024 to Question 4047 on Private Education: Fees and Charges, whether the Tax Information and Impact Note will include the estimated cost to the public purse of independent schools reclaiming the VAT on capital items that are less than ten years old.

Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October and set out its assessment of relevant expected impacts in a Tax Information and Impact Note (TIIN).

With reference to her Written Statement of 26 July 2024 on Higher Education Regulation Update, HCWS26, when she plans to confirm her long term plans for the Higher Education (Freedom of Speech) Act 2023.

This government took the decision to pause the implementation of further parts of the Higher Education (Freedom of Speech) Act to ensure that it is workable in practice and that the impacts of the Act on providers, staff, students’ unions and minority groups are fully considered. ​The department is continuing to meet with a full range of stakeholders, including groups of academics supporting provisions of the Act, minority groups and unions representing staff and students. This will feed into decision making on the future of the Act and this government’s longer-term policy on protecting freedom of speech across the higher education (HE) sector. The department will confirm, as soon as possible, plans for the Act and long-term plans for continuing to secure freedom of speech in HE.

Whether summer schools which are operated by (a) an independent school on its own site and (b) a third party on an independent school site will be liable for VAT; and whether the liability is changed if a significant part of the course content is English language tuition.

The draft legislation set out the definition of private schools within the scope of this policy. This includes Welsh language schools if they provide full-time education for children of compulsory school age and/or full-time education for a fee to 16-19 year olds and are principally concerned with providing education suitable for that age range (for instance, a sixth form) for a charge. All education, vocational training, and boarding provided by a private school for a charge will be within scope of this policy, including educational summer schools run by a private school. However, if the summer school purely consists of childcare and is not educational in nature, it will remain exempt from VAT, as welfare services are exempt from VAT. For VAT purposes, education means a course, lesson, instruction, or study in any subject (whether or not that subject is normally taught in schools, colleges, or universities), regardless of where and when it takes place. As well as academic subjects, this includes activities such as performing arts, physical training, sports, and arts & crafts Summer schools run by third-party providers on a private school's premises are not impacted by these changes. Summer schools run by third-parties have always been subject to VAT if the provider was registered and the summer school didn't qualify for the welfare VAT exemption. Based on the draft legislation, the degree to which a summer school consists of English language tuition does not affect its VAT treatment. The final policy design will be confirmed at the Budget on 30 October.

How many full-time equivalent staff will be allocated to the Supporting Families programme in the 2025-26 financial year; and what grades those staff are.

This government is committed to improving outcomes for children and families, and to continuing to work on the reform agenda of which Early Help and Family help are a part. The Supporting Families programme is funded until March 2025. Any future funding will be determined, as is normal, by the Budget and Spending Review process. Any decisions on staffing will be made through the department’s business planning following the Spending Review.