A coalition of Christian schools, parents and pupils has vowed to continue its fight against the UK Government’s decision to impose 20% VAT on private school fees, after the Court of Appeal today dismissed their legal challenge.
The claimants will now apply for permission to appeal to the Supreme Court, insisting that the judgment raises profound questions about educational freedom, parental rights and the future of low‑cost Christian schooling in the UK.
The case, brought by families and leaders from Emmanuel School in Derby, The Branch Christian School in Yorkshire, The King’s School in Hampshire and Wyclif Independent Christian School in South Wales, and supported by the Christian Legal Centre, challenged the Government’s 2025 decision to apply VAT to school fees, a measure they say is already forcing closures and driving vulnerable children out of their schools.
Handing down their judgment today, the three Court of Appeal judges Sir Geoffrey Vos, Master of the Rolls, Lord Justice Singh and Lady Justice Falk, ruled: that despite the arguments that equivalent religious education was not realistically available in the state system and that VAT would make their schools unaffordable, forcing pupils to leave and potentially causing school closures. The Court of Appeal dismissed the appeal on all grounds.
It held that there was no prohibition on government taxing education and there was no guarantee a right to education of a particular type beyond what the state provides. The court concluded the Government had an objective and reasonable justification for not creating an exemption for low-cost schools, accepting reasons including unfair “cliff-edge” effects around any threshold, market distortions and incentives to suppress or repackage fees to avoid VAT, enforcement and administrative complexity for schools and HMRC, reduced revenue, and consistency with the Government’s broader approach that state education is intended to be suitable for children of all faiths and none and that schools must comply with equality law.
However, a small silver lining to the court’s decision was that it upheld parent’s right to Home Educate their children, this was repeatedly affirmed as lawful. The court said this was a viable alternative if parent’s did not want state education and were not able to afford private school fees.
The judges further rejected the argument that VAT infringed the very essence of the right to education under Article 2 of Protocol 1. Citing Lord Bingham’s authoritative statement in A v Head Teacher and Governors of the Lord Grey School [2006] UKHL 14, they stated that “there is no right to education of a particular kind or quality, other than that prevailing in the state.”
The Court emphasised that creating a VAT exemption for low‑fee Christian schools would also be inconsistent with Government policy that state education is suitable “for children of all faiths and none” and that all schools are required to comply with the Equality Act 2010.
Families warn of devastating consequences
Parents say the judgment does nothing to address the crisis already unfolding across their communities.
Yvonne Owusu‑Ansah, a mother of three, said the ruling “does nothing to alleviate the devastation already being felt by families.”
“VAT will make it impossible for me to keep my children in their school. We shaped our whole lives around giving them an education rooted in Christian convictions. If this policy stands, I will be forced to home‑educate, and my children will lose the teachers, friends and environment where they are thriving academically and spiritually.”
Other parents have warned that the Court’s suggestion that home‑education is a lawful alternative shows a profound misunderstanding of their circumstances. Many work full‑time and cannot home‑school, and the whole purpose of their sacrifice has been to place their children in small Christian schools where they feel safe, understood and supported.
Schools face collapse under VAT burden
Headteachers say that unless the policy is overturned, many Christian schools will not survive.
Jill Holt, Headteacher of The Branch Christian School, said:
“Most of our parents work full‑time and cannot home‑educate. VAT would add nearly £800 to fees, an impossible burden for many families. This ruling places schools like ours in jeopardy.”
Caroline Santer, Headteacher at The King’s School, added:
“Christian schools like ours exist to serve communities, offering education shaped by faith and values. VAT is dismantling decades of careful work and putting schools on the brink of closure. We will continue to stand with our families and pursue this all the way to the Supreme Court.”
“A narrow view of parental freedom that must be challenged”
Andrea Williams, Chief Executive of the Christian Legal Centre, said:
“We will keep going in the courts, but we also need politicians to recognise the deep injustice of penalising parents who simply want to bless their children with a comprehensively Christian education. Not everyone can home‑educate, and low‑cost Christian schools are already being forced to close under the weight of these policies.
Through this and other measures, the government is making it increasingly difficult for parents to shape their children’s education. It is centralising control over schooling, and in doing so, exerting control over our future.
Putting this level of power in the hands of politicians is unwise and unsafe. Everyone who understands the implications of this should oppose these punitive taxes and stand up for families who are fighting to maintain genuine educational freedom.”
Supreme Court appeal
The coalition will now file an application for permission to appeal to the Supreme Court. If accepted, it will be the first time the UK’s highest court considers whether a Government may use taxation in a way that significantly restricts parental access to faith‑based education and accelerates the closure of low‑cost Christian schools.
