PARLIAMENTARY WRITTEN QUESTION
Private Education: Scotland (23 October 2024)

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of (a) introducing transitional arrangements for and (b) delaying implementation of her policy on VAT on school fees in Scotland.

Asked by:
Alison Taylor (Labour)

Whilst developing these policies, the Government has carefully considered the impact that they will have on pupils and their families across both the state and private sector, as well as the impact they will have on state and private schools. This consideration includes the impacts of these changes across all four nations of the UK.

The Government has additionally engaged extensively with all the devolved Governments, including the Scottish Government, on this issue.

Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October and set out its assessment of relevant expected impacts in a Tax Information and Impact Note (TIIN).

Answered by:
James Murray (Labour)
31 October 2024