VAT on private school fees was introduced on 1 January across the UK.
Three separate claims were brought against the government from families with children with special educational needs and disabilities (Send), those attending same sex schools, and low-paying faith schools.
Some of the families had argued that they had no alternative schools in their area to meet the needs of their children with Send, and that the policy was “unprecedented” throughout Europe.
But barristers representing Chancellor Rachel Reeves, as well as HMRC and the Department for Education, said they wanted to raise standards for the 94% of children who attend state schools by making private school parents pay “their fair share”.
Dame Victoria Sharp, Lord Justice Newey and Mr Justice Chamberlain found that the policy was “made by Parliament, in primary legislation, after full debate and was a manifesto commitment”.
Their 94-page judgment says that the government was well aware that some families would no longer be able to afford private school fees – including those with children with Send, those with religious convictions or those who prefer single-sex education – but that it was “entitled to consider these factors to be outweighed by the expected revenue raised for public services”.
The court found that while the legislation does interfere with some of the group’s human rights, there is a “broad margin of discretion in deciding how to balance the interests of those adversely affected by the policy against the interests of others who may gain from public provision funded by the money it will raise”.
