VAT charges on schools

Christian schools, parents and pupils have launched a legal challenge of the government’s VAT tax raid on private and independent schools, which discriminates against low-cost Christian schools.

What’s at stake?

• This VAT in practice discriminates against low-cost independent Christian schools, forcing them to face closure, staff cuts, or charging higher fees to parents who are already sacrificing to choose the method of education they believe to be best for their children. Education has never been taxed before, and in effect this measure penalises independent Christian education.
• The UK provides Christians the right to educate their children in accordance with their beliefs. When state schools and Church of England schools frequently dismantle Christian beliefs in the classroom, promote radical gender and sexual ideologies, and welcome Islam while shutting down Christian teaching, Christian parents must be free to seek alternative education. However, this VAT is forcing low-cost schools to increase their fees or face closure, thus barring many lower-income families from being able to educate their children in line with their beliefs.
• Parents should have the right to choose the education method – whether via state school, independent school, or home education – that they believe to be best for their children. This measure removes the possibility of choice for many Christian families and puts the state as the ultimate authority on where and how these children should be educated.

Support these Christian schools

These Christian educators, parents and pupils are receiving help from the Christian Legal Centre to take their case forwards.

We provide this support completely free of charge to them and others facing similar difficulties.

Make a donation today to help this work continue.

Timeline:

2024:

• The Labour Party announces their intention to remove tax exemptions for independent schools if they win the election, making it a 2024 General Election manifesto promise.
• 10 June: Christian Concern’s Head of Education, Steve Beegoo, exposes how the proposed VAT would “punish Christian families” and unjustly discriminate against low-cost independent Christian schools.
• 4 July: Labour wins the General Election and is invited to form a new government.
• 29 July: Chancellor Rachel Reeves announces the Labour Government’s plans to impose VAT on private school fees midway through the school year.
• 8-9 October: During both a Westminster Hall debate and a debate in the House of Commons discussing the VAT, many MPs voice deep concern and opposition to the unprecedented tax. Despite these concerns, the Treasury confirms the VAT will be introduced.
• 9 October: Supported by the Christian Legal Centre, a coalition of Christian schools, parents and pupils announce they will pursue a legal challenge of the VAT measures.
• 6 November: After a short debate, the VAT on independent schools is confirmed by a vote in the House of Commons.

2025:

• 1 January: The VAT policy came into effect, forcing private schools to begin charging VAT on school fees.
• 20 January: With the support of Christian Concern and the Christian Legal Centre, the group of schools, parents and pupils launch a judicial review application to challenge the VAT policy’s legality and the way it discriminates against low-cost independent Christian schools.
• February: The case joins with two other cases pursuing a legal challenge of the VAT raid on independent schools.
• 31 March: The High Court commences hearing the judicial review. Pupils, parents and teachers hold a demonstration during the Judicial Review court hearing. 
• 6 June: Research reveals number of pupils forced to leave their independent schools is four times higher than predicted by the Government.
• 13 June: The High Court rules against the Christian schools, parents and pupils challenging the VAT, deferring to Parliament’s discretionary powers on tax policies. The coalition of schools announces plans to appeal the ruling.
• 8 October: The Times reveals that thousands of pupils have already been forced to leave their independent schools.
• 15 October: The Court of Appeal grants permission to appeal the High Court’s judgment, recognising the wider human rights issued endangered by this VAT policy.
• 22 September: Caroline Santer, headteacher of The King’s School, reveals the repercussions and impact that the VAT policy has had on her, the school and her pupils.

Videos and media coverage

• “These small independent schools really are the backbone of so many people’s existence” | VAT Judicial Review protest footage
• “We’re not able to absorb the VAT; we’ll have to pass that on to parents which could be devastating.” | Caroline Santer, The King’s School | BBC South Today
• “This isn’t a well-off school” | Tax raid threatens Christian education
• Christian schools seek exemption from Labour’s ‘oppressive’ VAT raid | GB News
• VAT breaches human rights, say Christian schools suing government | The Times
• Human rights laws may yet reverse Labour’s private school VAT raid | George Trefgarne | The Telegraph
• Labour’s VAT raid on private schools condemned by families as ‘ill-thought-out’ as lawyers tell High Court it puts ‘parents in difficult or impossible positions’ | The Daily Mail

Commentary

• The private school exodus dwarfs Treasury predictions |Steve Beegoo | The Critic

• Human rights laws may yet reverse Labour’s private school VAT raid | George Trefgarne | The Telegraph

• Private School VAT Tax Raid Legal Challenge: The Arguments | Roger Kiska

• Ending tax breaks for schools: should Christians object? | Steve Beegoo

Legal Documents

• The High Court Ruling in the Judicial Review of the Government’s VAT on independent schools

Support these Christian schools

These Christian educators, parents and pupils are receiving help from the Christian Legal Centre to take their case forwards.

We provide this support completely free of charge to them and others facing similar difficulties.

Make a donation today to help this work continue.