The MoD pays about £5583 per term max per child if they board. Not all forces children board.
If you are due to be moved at very short notice and your accommodation is tied to the geographical location at which your husband serves and you are required to vacate that Married Quarter, then you have no choice but to move as there will be someone else wanting the Quarter you are marching out of.
To get CEA you have to be mobile and move each time your husband is posted, otherwise you'd stay put, as I did for years, whilst I worked and paid for the school fees myself.
If you have no other home but Married Quarters then you cannot stay put (unless they are deployed or you have your own home) when they are posted. It's nonsensical to have a wife in Plymouth in an MQ and the husband in Fas Lane/abroad in service accommodation. If you cost that, then MoD is paying for food, travel (Get you home package), the cost of building and maintaining single accommodation for married unaccompanieds, the utilities, the cleaning staff, the maintenance staff, the catering contract, the security, which could well add up to more than the cost of a married quarter and boarding fees, but don't let that get in the way of a good argument.
We are not required to buy and sell every two years, but for those that are mobile, it is a nightmare. As I said earlier, dh's ex boss is due to move in 14 days. They don't know where they will be sent; thus, they don't know where they will live, if an MQ will be available, and if their kids weren't at Uni, they would not be able to apply for a school as they don't know where they are going to be. They can't do anything until they have that info, and they have two weeks until they move. Add kids into that mix, especially at secondary age, and it is a complete nightmare, as most LEAs won't let you apply without an address, so a move during the academic year with very little choice doesn't help a child's education at all.
Postings do not happen in line with Key Stages either. We are due to move middle of KS5, hence, ds will board for two years.
I like the idea of Forces boarding schools and have no problem with that, but the cost of setting them up and running them may well be more than the CEA costs, as you would need some in the SW, some in the SE, some in the North etc.
There is no room for abuse in the CEA system and any abuse is investigated by SIB. If found to be abusing the system you can be dismissed the service with concomitant loss of pension. Not worth it.
As to the wives don't work - well I worked from age 24 (once I graduated) to 40 before moving abroad with dh when he was posted, and always paid tax. Dh pays shedloads of tax as well, and it is unusual for Forces personnel to get tax credits. Perhaps you'd like to think of CEA as childcare tax credits for the Forces?
I work part time abroad, but as I am abroad, the money isn't subject to UK tax, and that would be the same for any wife who works abroad. The portion of work that I do do that is UK based is taxed, but I claim a refund as I earn under the UK threshold.
Accommodation isn't 'provided' in the sense that it's free - we pay for it, rent, utilities, CTAX (CILOCT), rent for the garage. Some MQs are a bloody disgrace and the MoD should be either letting the occupants have it rent free, or paying them to live in it. There is also no choice about where you go. My db moved from Cornwall to Portsmouth and was told take the MQ or leave it, as there is nothing else and there are 10 other families after it, so you can't even choose which catchment you are in for schools.
A friend is moving back to UK, and although she knows where they are going, they won't let her have an MQ address as it is 'too soon'. Thus, she moves in July, and it is hard at the end of the academic year to slot two boys into Year 8 and 10, not knowing which schools they could go to because they won't tell you which MQ you are being allocated.
Realistically Ladies, how long could you maintain not seeing your husbands if they were abroad? If you could only see them every six weeks as they couldn't afford the trip home each weekend? I know that I couldn't have done it for more than the two years I did - how many of you have ever been faced with choice of this in reality as opposed to hypothesising on this thread?
WOD - your OP is about boarding per se as opposed to just for younger kids, as you say 'you don't get boarding schools at all'