VAT charges on schools

Christian schools, parents and pupils have launched an application for Judicial Review over the government’s VAT tax raid on private and independent schools.

Supported by the Christian Legal Centre, the schools bringing the challenge include the award-winning Emmanuel School in Derby, the Branch Christian School in Yorkshire, the King’s School in Hampshire, and the Wyclif Independent Christian School in South Wales.

The claim also includes several Christian parents, and pupils, who are accusing the Labour government of illegally discriminating against them through the policy.

The 13 claimants seek a declaration that the government’s amendment of the VAT Act 1994 is unlawful and is incompatible with their human rights.

Private schools across the country are already beginning to close after the policy began to take effect on 1 January 2025, despite significant opposition and several legal challenges.

Lawyers in the case say the government’s move is unprecedented as education in the UK has never been taxed. They add that the government’s proposed measure fails several key legal requirements and that there is an international consensus that compulsory school education is not to be taxed.

Lawyers say the VAT measures disproportionately impacts parents, and in particular a set of Christian parents, who have chosen for their children to be educated in Christian schools which have predominantly Christian teachers and cover all subjects from a Christian worldview perspective.

The parents are claiming that the government is breaching their rights under Article 14 of the ECHR, the right to protection from discrimination.

Headteachers at four independent Christian schools have also become claimants in the case.

Caroline Santer is Headteacher at The King’s School, Fair Oak, in Hampshire, which provides high-quality Christ-centred education to (currently) 231 girls and boys aged 4 – 16 years. She said: 

“The introduction of VAT represents an existential threat to the school. We do not have reserves to cover the extra outlay and will have to pass it on to parents. Our parents are generally not wealthy, and we do not know how many will not be able to afford it or who will fall into arrears. As a direct consequence of the policy, pupils have al ready begun to be withdrawn from the school.” 

Ben Snowdon, Headteacher at Emmanuel School in Derby, an award-winning Independent Christian School which has been providing small group Christian education for over 30 years, said:

“The consequences of this policy will be devastating for independent Christian schools and many other low-cost independent schools across the country. It is especially concerning to parents who are not from affluent backgrounds and who have children with special education needs.

“At Emmanuel School we share the government’s desire to ensure that all children have access to high quality education, but we’re deeply concerned that the government’s VAT proposals will hinder this aim.”

In February 2025, the case was joined with two other cases pursuing a legal challenge of the VAT raid on independent schools.