VAT & School Fee Update

The UK High Court has upheld the government’s decision to apply 20% VAT to private school fees, rejecting a legal challenge from families and schools. The claimants argued the tax violated rights under the Human Rights Act, including the right to education and protection from discrimination.

The Court ruled that the government acted within its powers, stating that the VAT policy is proportionate and intended to raise revenue for public education. It emphasised that Parliament is not obliged to subsidise private schooling and that access to state education remains unaffected.