Legal challenges to VAT on private school fees dismissed by the High Court
A group of private schools, pupils and their parents have lost a number of High Court challenges to the government's decision to impose VAT on school fees.
The legal challenges were brought against the Treasury on the basis that applying the tax is discriminatory and incompatible with human rights law.
The groups fighting the government included children and families at faith schools, and families who have sent their children with special educational needs (SEN) to private school.
The Treasury defended the challenges, with HM Revenue and Customs and the Department for Education (DfE) also taking part.
The High Court was told that as well as religious beliefs and SEN, some children are privately educated because of a need for a single-sex environment because of previous abuse, or because they are only temporarily in the UK and need to be educated in line with their home national curriculum.
However, Sir James Eadie KC, representing the Treasury, HMRC and the DfE, said abolishing the VAT exemption for private school fees was a prominent policy in Labour鈥檚 manifesto at the last general election and is expected to yield between 拢1.5 and 拢1.7 billion per year.
Judges said they had to consider the interests of those in state schools
This morning, three judges at the High Court dismissed the three challenges in a decision given on Friday.
Dame Victoria Sharp, Lord Justice Newey and Mr Justice Chamberlain said in a 94-page decision that while the legislation does interfere with some of the group鈥檚 human rights, there is a "broad margin of discretion in deciding how to balance the interests of those adversely affected by the policy against the interests of others who may gain from public provision funded by the money it will raise".
'A disappointing decision', say families of the privately educated
Reacting to the decision, Sophie Kemp, who represented the claimants, said it was a "disappointing decision" and that her clients are now "carefully considering the court's judgement".
The Independent Schools Council (ISC) said it was an "unprecedented tax on education" and that the council is now considering its "next steps".