Several Christian schools and families are applying for Judicial Review following the government’s decision to start charging VAT for private and independent education.
This application follows legal action taken by six families to challenge the government on this policy last year after Chancellor Rachel Reeves announced plans to amend the VAT Act 1994 in the 2024/25 Budget. Their case will be heard this Spring.
This latest development in opposition to the amendment comes from The Branch Christian School in Yorkshire, Emmanuel School in Derby, The King’s School in Hampshire and Wyclif Independent Christian School in South Wales, as well as some Christian parents and pupils.
The 13 claimants believe the government’s introduction of VAT is illegal and a breach of their rights under Article 14 of the European Convention of Human Rights which prohibits discrimination.
‘As Christians, we believe that it is our duty as parents to raise our children in line with our beliefs,’ said claimant Stephen White, whose four children attend Bradford Christian School. ‘This policy denies us this right and choice and must be challenged.’
According to Christian Concern, White chose to live in one of the most deprived areas of the city so that he could afford to send his children to the Christian school.
Describing the VAT amendment as ‘unjust and discriminatory,’ White said the Labour government is painting an unrealistic picture of ‘wealthy schools full of wealthy parents’.
Since 1 January, private schools have been charged VAT on fees at the standard rate of 20%, causing several private schools to close their doors.
‘Ending tax breaks for private schools will raise £1.8 billion a year by 2029/30 to help deliver 6,500 new teachers and raise school standards, supporting the 94% of children in state schools to achieve and thrive,’ a government spokesperson told The Independent.
Lawyers involved in the case have said the decision is unprecedented in the UK, where education has never been taxed, noting that the policy especially impacts Christian parents who have chosen for their children to attend Christian schools.
‘The vast majority of our pupils are not from affluent backgrounds,’ Caroline Hunter, head teacher at The King’s School told Christian Concern. ‘We have a number of single parent families receiving Universal Credit and most families make huge financial sacrifices in order to send their children here.’
‘The introduction of VAT represents an existential threat to the school,’ she said. ‘We do not have the reserves to cover the extra outlay and will have to pass it on to parents … We do not know how many will not be able to afford it or who will fall into arrears. As a direct consequence of the policy, pupils have already begun to be withdrawn from the school.’
