Claim to consider whether private school VAT policy “unjustifiably discriminates” against SEN pupils expedited by High Court judge
Two sets of claims to consider the compatibility with human rights of the Government’s introduction of VAT on private school fees have been joined and expedited, with a hearing expected to take place in the High Court before the end of April this year.
This comes after the Chancellor of the Exchequer, Rachel Reeves, confirmed that 20% VAT would be applied to private schools from January 2025, with the government estimating it could raise £460m next year, potentially rising to £1.7bn by 2029/30.
The first set of claims, brought by ‘Education Not Discrimination’, represented by SinclairsLaw, will consider whether the legislation “unjustifiably discriminates” against pupils with special educational needs (SEN), and whether it constitutes sex discrimination against single parent women.
The group argue that many children with SEN are educated in independent schools because local state provision is “unable to meet their needs”. Therefore, the extra tax burden will force many children with SEN out of their schools into unsuitable placements in state schools – and mid-way through the academic year.
The campaign group said: “Article 14 of the European Convention of Human Rights is a prohibition on discrimination including in relation to the above right to education. For the very many children with special educational needs but without an EHCP, the imposition of VAT on private school fees will have a particularly prejudicial or disproportionate impact because, in comparison with their peers without SEN, it is less likely that the state sector, to which they may be forced, will be able to be meet their educational needs.”
SinclairsLaw have instructed Tom Cross and Oliver Jackson of 11KBW on the claim.
The challenge will be heard alongside another set of claims being brought by the Independent Schools Council (ISC), which will centre around breaches of the European Convention on Human Rights (ECHR) and the Human Rights Act 1998.
At a hearing on Friday 17 January, Mr Justice Chamberlain indicated that he would join and expedite both claims.
Commenting on the court’s decision, Julie Robinson, CEO of the ISC, said: “This is an unprecedented tax on education and it is right that its compatibility with human rights law is tested. We are glad that the High Court has recognised the urgency of this case and we look forward to making our legal arguments as soon as is possible.”
Lottie Winson
