Alexis Quinn, the mother of a child attending Rochester Independent College in Kent, is bringing a legal test case against the government’s plan to impose 20% VAT on private school fees, The Sunday Times has reported.

12-year-old Addison was enrolled at Rochester last September after failing to cope with the large class sizes in the state sector leading to her becoming frequently absent. Class sizes at Rochester average around seven.

Quinn said: “Because of the government’s proposed VAT change we would have to move Addison from her private school in the middle of an academic year, because we can’t afford up to a 20% fee increase

“In her primary school I was fearful of attendance fines and so I forced her into school, causing her additional trauma. The school tried its best but could not meet her needs. The state secondary school was three times bigger than the primary school, where already she could not cope.”

On Friday Sinclairs Law sent a pre-action letter to chancellor Rachel Reeve putting the government on notice that it will issue High Court proceedings unless it withdraws its VAT plans.

Paul Conrathe of Sinclairs Law said: “This punitive tax will have a devastating impact upon the education and welfare  of children with special needs, at a time when special needs provision in the state sector is a complete shambles. They are a violation of their human rights to education and freedom from discrimination.”