Caroline Santer is Headteacher of the King’s School in Eastleigh and is one of the claimants in the case challenging the government’s imposition of tax on Christian schools. Here she comments on the effects the policy has had on the school and God’s continued faithfulness to them
Like many independent school leaders across the country, ever since the Labour Party stated their intention to introduce tax on school fees should they get into power, we began to at least mentally prepare for what was clearly becoming an ever-increasing likelihood rather than a distant possibility.
Anticipating a Labour win, in the 2024 Summer Term, our finance team encouraged parents to pay VAT-exempt advance fees before the July 4 deadline, and a number of parents stood with us, some even taking out loans to take advantage of this. What none of us were prepared for, however, was the very sudden implementation of this legislation from January 2025, which threw all of our schools into turmoil as we got our heads around the complexities of HMRC and faced the difficult task of telling parents we simply couldn’t absorb the VAT due to our tight financial
margins.
To support those unable to pay in advance, we introduced a range of payment terms. I wish I could say we faced this season with unwavering serenity and faith—but it was undeniably tough. The implications for our school, and for many others, were serious and at times overwhelming.
Seeking God’s direction
Let’s rewind a little. During the summer holidays of 2024, before the autumn budget announcement, I was praying and asking God what He had planned for our school in the coming year. In that quiet time, I sensed Him speaking through Isaiah 54:2: “Enlarge the place of your tent, stretch your tent curtains wide, do not hold back; lengthen your cords, strengthen your stakes.”
Despite the financial pressure we anticipated, I felt God encouraging us to look beyond survival—to expect Him to extend our reach in ways we could not yet imagine.
Stepping out in faith
When the budget was announced and it became clear how quickly the changes would come, we were invited by Steve Beegoo (Head of Education at Christian Concern) to act as a claimant in a legal challenge against the new legislation. This felt right—an opportunity to “enlarge our tent”, speak out against injustice and stand up for our community.
What followed was a whirlwind: TV, newspaper, and radio interviews; the BBC filming in our school and a subsequent segment on South Today. Some of my pupils and I were interviewed at the High Court in London at the hearing.
It was both an exhilarating and nerve-wracking time, but through it all, we felt God’s prompting to speak out with faith and integrity.
Holding on to hope
Like every Christian independent school, we prayed we would not lose any pupils.
Inevitably, some families simply couldn’t make the numbers work, despite our best efforts. It was painful—we felt as though we were losing part of our family. Yet, with mustard-seed-sized faith, we continued to ask God to provide for our parents and to draw new families to us.
We became more active on social media, placed adverts in magazines, improved our website, and invested in Google Ads. Most importantly, our morning staff prayer meetings became a vital source of strength, drawing us together in greater unity; different staff members led us prophetically each day, and our constant prayer was that God would do immeasurably more than we could ask or imagine.
And He did.
God’s faithfulness in every season
Our open mornings became busier than ever.
The local council asked if we would consider partnering with them to admit children with EHCPs—allowing us to carefully select pupils whose needs we could meet. Calls began to come in from Christian families, families of other faiths, and those with no faith at all. Some had seen us on the news; others had found us online. Many were looking for a school with strong values and a warm, welcoming community.
As a result, we began this academic year with 15 more pupils than last year—and the enquiries keep coming. We give God all the glory: what the enemy intended for harm, we believe God has used for good.
We hold in tension our enormous gratitude to God, while lamenting with those whose schools have had to close, praying that God will somehow work all things together for good.
And so we continue to stand on the faithfulness of God as we face the challenge of raising £2.5 million to replace our existing Primary portacabins.
We are actively pursuing relationships with church leaders, in the hope that they will want to get behind us both in prayer and financially. We are also seeking out opportunities and forums in which we can share our vision with Christian philanthropists who may be able to help us make our dream of a new Primary building a reality. You can hear about our ‘Immeasurably More’ fundraising campaign here.
“Now to Him who is able to do immeasurably more than all we ask or imagine, according to His power that is at work within us, to Him be glory in the church and in Christ Jesus throughout all generations, forever and ever. Amen.” – Ephesians 3:20-21