Research indicates VAT on fees will burden state sector

  • 13th May 2024

Labour’s proposals to levy VAT on independent school fees would place a significant burden on the state sector and disrupt the education of thousands of pupils, especially those with additional support needs, a report by Biggar Economics for the Scottish Council of Independent Schools (SCIS) has warned.

The research, reported on in The Times, suggests that 6,000 pupils would be forced out of independent schools, with the cost of them joining the state system totalling more than £50 million.

The SCIS’s chief executive Lorraine Davidson called for educators to engage with the independent sector, “rather than against it”, adding: “There will be a significant burden imposed on the state sector in Scotland, with an expected influx of pupils who will be forced out of the independent sector, if VAT is applied to fees.”

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