Written questions by Hinds.

Pursuant to the Answer of 9 September 2024 to Question 2809 on Private Education: Taxation, whether the tax information and impact note will include an assessment of the potential impact of this policy on different religious faiths.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools. Any fees paid from 29 July 2024 relating to the term starting in January 2025 onwards will be subject to VAT. Furthermore, where a school in England has charitable status, the Government will legislate to remove their eligibility to business rates charitable rate relief. This is intended to take effect from April 2025, subject to Parliamentary passage. This includes independent schools, part-funded by overseas governments, bi-lingual schools, and faith schools. The final policy design will be confirmed at the Budget. A technical note setting out the details, alongside draft VAT legislation, was published in July and is available here: https://www.gov.uk/government/publications/vat-on-private-school-fees-removing-the-charitable-rates-relief-for-private-schools. Business rates are administered by local government. Therefore, local authorities are responsible for determining eligibility for reliefs, including with respect to dual-use locations. Charitable rates relief is available to properties deemed to be ‘wholly or mainly’ used for charitable purposes. Certain properties are exempt from business rates including buildings that are places of public religious worship and buildings used for the training and/or welfare of disabled persons. The Valuation Office Agency (VOA) is responsible for determining whether a property meets the necessary legal requirements to be exempt. Details on final policy decisions regarding the removal of private schools’ eligibility for charitable rate relief will be set out at the Budget.The Government has carefully considered the impact that changes to the tax treatment of private schools will have on pupils and their families across both the state and private sector, as well as the impact they will have on state and private schools. 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 the expected impacts of these policy changes in a Tax Information and Impact Note (TIIN). TIINs give a clear explanation of the policy objective, including details of the tax impact on the Exchequer, business, individuals and any equalities impacts.These changes will not affect the VAT status of FE Colleges. Maintained schools are funded by local authorities, who are able to recover their VAT through the s33 VAT refund scheme, which aims to ensure VAT is not a burden on local taxation. Academies can also recover their VAT under s33B, to ensure they are not disincentivised from leaving LA control. FE colleges do not meet the rationale for admission to either refund scheme.

What her planned timetable is for publishing results from the school census data collections of (a) 3 October 2024 and (b) 16 January 2025.

In accordance with the Code of Practice for Statistics, statistics publications are pre-announced on the GOV.UK website and are available at: https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-education&order=updated-newest. The scheduling ensures that statistics are released as soon as they are ready, while abiding by standards set by the Code of Practice for Statistics, in terms of trustworthiness, quality and value. The Code can be found here: https://code.statisticsauthority.gov.uk/.

What estimate she has made of the revenue to the teachers’ pension scheme from independent schools’ employers’ contributions as of (a) the most recent date for which data are available and (b) October 2021.

The scheme administrator maintains a record of the number of independent schools participating in the Teachers’ Pension Scheme (TPS), as well as those that have elected for phased withdrawal. However, as participation is voluntary for this sector, the scheme administrator does not have a figure of the total number that could participate. Eligibility is only considered at the time that an independent school applies to join the TPS.Data from September 2024 shows that there are 601 independent schools that are fully participating in the TPS and a further 247 that have opted for phased withdrawal. A bespoke report would need to be obtained from the scheme administrator for the position in October 2021.The department does not have an estimate of the proportion of independent school teachers who are in the TPS. As not all independent schools participate in the TPS, the scheme administrator does not hold this information.The department maintains financial records via the Annual Report and Accounts, in addition to the scheme valuation, which is scheduled to take place every four years. However, the specific data on the revenue to the teachers’ pension scheme from independent schools’ employers’ contributions is not available as the TPS does not require it for the purposes of the administration of the scheme.The department does not hold projected revenue figures for the TPS specifically from independent school employer contributions for 2024/25 or 2025/26.

How many and what proportions of schools at each stage of education are served by Mental Health Support Teams.

The Department for Education publishes an annual analysis, with the most recent analysis available at the following link:https://www.gov.uk/government/publications/transforming-children-and-young-peoples-mental-health-provision

Whether she plans to amend the capital spending budget for the Department for Education based on actual full-time-equivalent pupil numbers in the (a) 2024-25 and (b) 2025-26 financial year.

Ensuring schools have the resources and buildings they need is a key part of the department’s mission to break down barriers to opportunity and give every child the best start in life.The department has allocated £1.8 billion in capital funding to improve the condition of school buildings for the 2024/25 financial year. This funding, which includes school condition allocations (SCA) and the budget for the condition improvement fund (CIF) programme, was based on a methodology that takes account of data on condition, location and pupil numbers weighted by phase of education. Pupil number data was taken from the spring 2023 census and the 2022/23 Individualised Learner Record (ILR). Details of the methodology are published on GOV.UK.The department provides capital funding through the basic need grant to support local authorities to provide school places, based on their own pupil forecasts and school capacity data from the annual school capacity survey. Over £700 million of allocations have been confirmed to support local authorities to create school places needed in September 2025 and September 2026.£850 million has also been allocated to local authorities for 2024/25 to support them to provide sufficient school places for children with special educational needs and disabilities (SEND), or who require alternative provision (AP). This funding was allocated using data from the school census, the Special Educational Needs survey (SEN2) and the school capacity survey (SCAP23).School revenue funding for 2024/25 has already been allocated using pupil numbers recorded in the October census 2023. The department is also providing almost £1.1 billion through the new core schools budget grant (CSBG) to support schools with their overall costs. CSBG allocations for 2024/25 have also been calculated by reference to the October census 2023.Departmental expenditure limits for 2025/26 will be agreed at the Budget on 30 October. This will also confirm budgets for 2024/25. This includes the 2025/26 core schools’ budget and school capital budgets.

How much revenue to the Exchequer was raised from (a) VAT, (b) business rates, (c) employer contributions to the teachers' pension scheme and (d) any other source paid by the independent school sector in the 2023-24 financial year; and what estimate her Department has made of the revenue that will be raised in the (i) 2025-26 and (ii) 2026-27 financial year.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools.Any fees paid from 29 July 2024 relating to the term starting in January 2025 onwards will be subject to VAT. Private schools that are not currently registered for VAT will be able to register after 30 October. Further guidance can be found on the GOV.UK website here: Charging and reclaiming VAT on goods and services related to private school fees - GOV.UK (www.gov.uk) The Government’s forecast of the revenue raised from these changes will be scrutinized by the independent Office for Budget Responsibility before being published at Budget on 30 October. Details of the Government’s assessment of the expected impacts of these policy changes will also be published at Budget in the usual way. The Government has considered the policy’s interaction with Human Rights law, and is confident that it is compatible with the UK’s obligations under the Human Rights Act.

Whether she plans to amend the revenue spending budget for the Department for Education based on actual full-time-equivalent pupil numbers in the (a) 2024-25 and (b) 2025-26 financial year.

Ensuring schools have the resources and buildings they need is a key part of the department’s mission to break down barriers to opportunity and give every child the best start in life.The department has allocated £1.8 billion in capital funding to improve the condition of school buildings for the 2024/25 financial year. This funding, which includes school condition allocations (SCA) and the budget for the condition improvement fund (CIF) programme, was based on a methodology that takes account of data on condition, location and pupil numbers weighted by phase of education. Pupil number data was taken from the spring 2023 census and the 2022/23 Individualised Learner Record (ILR). Details of the methodology are published on GOV.UK.The department provides capital funding through the basic need grant to support local authorities to provide school places, based on their own pupil forecasts and school capacity data from the annual school capacity survey. Over £700 million of allocations have been confirmed to support local authorities to create school places needed in September 2025 and September 2026.£850 million has also been allocated to local authorities for 2024/25 to support them to provide sufficient school places for children with special educational needs and disabilities (SEND), or who require alternative provision (AP). This funding was allocated using data from the school census, the Special Educational Needs survey (SEN2) and the school capacity survey (SCAP23).School revenue funding for 2024/25 has already been allocated using pupil numbers recorded in the October census 2023. The department is also providing almost £1.1 billion through the new core schools budget grant (CSBG) to support schools with their overall costs. CSBG allocations for 2024/25 have also been calculated by reference to the October census 2023.Departmental expenditure limits for 2025/26 will be agreed at the Budget on 30 October. This will also confirm budgets for 2024/25. This includes the 2025/26 core schools’ budget and school capital budgets.

Whether she has received legal advice on the compatibility of plans to charge VAT on independent school fees with Articles (a) 2 and (b) 14 of the European Convention on Human Rights.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools.Any fees paid from 29 July 2024 relating to the term starting in January 2025 onwards will be subject to VAT. Private schools that are not currently registered for VAT will be able to register after 30 October. Further guidance can be found on the GOV.UK website here: Charging and reclaiming VAT on goods and services related to private school fees - GOV.UK (www.gov.uk) The Government’s forecast of the revenue raised from these changes will be scrutinized by the independent Office for Budget Responsibility before being published at Budget on 30 October. Details of the Government’s assessment of the expected impacts of these policy changes will also be published at Budget in the usual way. The Government has considered the policy’s interaction with Human Rights law, and is confident that it is compatible with the UK’s obligations under the Human Rights Act.

How many children of military service personnel are educated in independent schools under the Continuity of Education Allowance programme, by region.

The Ministry of Defence does not hold data on region or type of school for those Service personnel who claim Continuity of Education Allowance (CEA); however, I can confirm that 2,678 Service personnel claimed CEA for 4,021 Service children in Academic Year 2023-24.

How his plans for dedicated mental health professionals’ support for secondary schools relate to plans for mental health support teams for schools set out in the Green Paper for Transforming children and young people’s mental health, published in 2017.

The Department is working across the Government to deliver our commitment of a specialist mental health professional in every school. We need to ensure any support meets the needs of young people, teachers, parents, and carers which is why we are exploring a range of options. This includes existing programmes of support with evidence of a positive impact, such as Mental Health Support Teams in schools and colleges.

What estimate her Department has made of the annual cost to HM Revenue and Customs of reimbursing VAT to local councils for pupils with education, health and care (EHC) plans.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools.Any fees paid from 29 July 2024 relating to the term starting in January 2025 onwards will be subject to VAT. Private schools that are not currently registered for VAT will be able to register after 30 October. Further guidance can be found on the GOV.UK website here: Charging and reclaiming VAT on goods and services related to private school fees - GOV.UK (www.gov.uk) The Government’s forecast of the revenue raised from these changes will be scrutinized by the independent Office for Budget Responsibility before being published at Budget on 30 October. Details of the Government’s assessment of the expected impacts of these policy changes will also be published at Budget in the usual way. The Government has considered the policy’s interaction with Human Rights law, and is confident that it is compatible with the UK’s obligations under the Human Rights Act.

What estimate she has made of her Department's spending on (a) activities and (b) provision of food during school holidays in (i) 2009-10 and (ii) 2023-24.

All 153 local authorities are participating in the Holiday Activities and Food (HAF) programme supported by over £200 million a year. The HAF programme provides free childcare places, enriching activities and heathy meals to children from low-income families, benefiting their heath, wellbeing and learning.The department knows that the longer school holidays can be particular pressure points for some families because of increased costs, in particular childcare, and reduced incomes. For some children that can lead to a holiday experience gap. Children from disadvantaged families are less likely to access organised out-of-school activities and are more likely to experience ‘unhealthy holidays’ in terms of nutrition and physical health, as well as increased likelihood of experiencing social isolation.The HAF programme can offer these children stability, structure and support alongside fun, food and physical activities during the longer school holidays, and can help children to return to school feeling engaged and ready to learn.

What estimate she has made of the number of primary and secondary schools which (a) were offering a free breakfast club at the end of the 2023-2024 academic year and (b) are projected to be offering a free breakfast club at the end of the 2024-2025 academic year.

To date, the department has not regularly collected data on the total number of schools that operate breakfast clubs, and, as a result, the department is unable to project the anticipated numbers for this academic year.The National School Breakfast Club Programme currently supports up to 2,700 participating schools in disadvantaged areas, but this is not enough. The department understands the significant impact breakfast clubs can have in ensuring that children arrive at school ready to learn. Therefore, the department will be inviting 750 schools to participate in an early adopter scheme in April 2025, designed to test and identify effective strategies before a national rollout.The department is collaborating closely with the sector to ensure that appropriate support, including funding, guidance and resources, is established.

How many and what proportion of (a) primary, (b) secondary, (c) special schools and (d) alternative provision with 40% or more pupils in bands A-F of the income deprivation affecting children index took up the National School Breakfast Club programme in 2023-24.

The National School Breakfast Programme (NSBP) currently supports up to 2,700 participating schools in disadvantaged areas, meaning that thousands of children from low-income families are being offered free nutritious breakfasts to better support their attainment, wellbeing, and readiness to learn.Information on the number and types of schools, when accounting only for schools with 40% or more pupils in the income deprivation affecting children index (IDACI) A to F areas, will be available in due course.

What representations he has received on the potential impact of applying VAT to independent school fees on the families of military service personnel.

At the time of writing, the Ministry of Defence has received 45 letters or emails from Members of Parliament and members of the public on this issue. There have been other additional informal approaches which have not been logged centrally.

With reference to the NHS England web page entitled Mental health support in schools and colleges, what the roll-out schedule is for mental health support teams.

The Department is working with the Department for Education and NHS England to deliver our commitment of a specialist mental health professional in every school.

With reference to the NHS England web page entitled Mental health support in schools and colleges, what his policy is on the (a) number and (b) types of regions that will be covered by the roll-out of Mental Health Support Teams.

The Department is working with the Department for Education and NHS England to deliver our commitment of a specialist mental health professional in every school.