The Independent Schools Council’s chief executive Julie Robinson says Labour’s plans to levy VAT on school fees could threaten the education of more than 95,000 children with special educational needs and disabilities (SEND).

In an interview with The Telegraph Robinson said: “Currently only children with the most severe or complex needs, who are covered by an Education Health and Care Plan (EHCP)… will be exempt from the planned 20% levy.”

Robinson added that this could also affect the state sector and said: “If Labour don’t change their current approach to SEND pupils… it could create a perverse incentive for parents to seek out an EHCP which will be hugely costly for local authorities.”