High Court throws out private school parents VAT appeal

All private schools parents will still have to pay VAT on their fees after the High Court rules tax charge does not breach children’s human rights

Three groups of claimants brought an appeal to the High Court in April which included parents of children with special educational needs (SEN), and two groups from different religious backgrounds.

Now the High Court has ruled in favour of the chancellor allowing the government to charge 20% VAT on private school fees.

High Court Judges Dame Victoria Sharp, Lord Justice Guy Newey and Sir Martin Daniel Chamberlain decided the government introducing VAT on school fees was not a breach of human rights as it ‘is imposed directly on the fees paid for the provision of educational and associated services by private schools’.

They added that the rights of parents and pupils ‘goes no further than the right of access to whatever educational system the state chooses to provide and the right to establish a private school.

Your free features:

  • Breaking news and expert analysis
  • Customisable daily newsletters
  • Six free CPD learning modules each year
  • Personalised CPD tracker
  • Top 75 Firms league tables
  • Regulatory changes
  • Hardman’s Tax Data

Sign up to Business & Accountancy Daily

Related Articles
Subscribe