If Labour were to win on 4 July it is likely that there will be anti-forestalling legislation put in place to block parents from avoiding the extra VAT charge.

This would likely be announced at the new government's first Budget briefing, which is expected to be held in September.

However, any VAT charges will likely not come in until September 2025, as the 2024 school year would have started by the time of the announcement.

Shadown chancellor Rachel Reeves has confirmed that the fees would not be charged retrospectively, and the 2024/25 academic year would likely not have VAT attached.