Meet the Other Phone. Protection built in.

Meet the Other Phone.
Protection built in.

Buy now

Please or to access all these features

Education

Join the discussion on our Education forum.

Thread 2: VAT on school Fees- High court challenge

1000 replies

EHCPerhaps · 10/09/2024 11:40

Following on from thread 1
https://www.mumsnet.com/talk/education/5160565-vat-on-school-fees-high-court-challenge

Background to legal challenge (not yet a case):
https://www.dailymail.co.uk/news/article-13824931/amp/Single-mother-autistic-child-launches-High-Court-challenge-Labours-private-schools-VAT-raid-claiming-violates-daughters-right-education.html

Sorry to begin a new thread, OP, but your thread filled up very quickly!

OP posts:
Thread gallery
24
Araminta1003 · 01/10/2024 12:13

@EndlessLight - you make it as wide as possible, all of PIP/DLA etc etc private and NHS diagnosis. Any and all of it would count. They are vulnerable due to a disability or learning difficulty, end of.
Just like we widened Free School Meal eligibility.

You cannot morally conclude a kid isn’t vulnerable simply because of their parents or grandparents wealth status. That thinking is simply fundamentally flawed.

EndlessLight · 01/10/2024 12:18

But not all DC with any type of diagnosis (via NHS or independent) meets the legal definition of SEN. So, if you want any child with any diagnosis to be exempt, that is far wider than “just make all kids with SEND exempt from VAT”. Similarly, there are some DC in receipt of DLA who don’t legally have SEN.

You cannot morally conclude a kid isn’t vulnerable simply because of their parents or grandparents wealth status.

I have not concluded that.

DadJoke · 01/10/2024 12:56

If SEN kids require a private education out of necessity, they can get an EHC and the LTA will pay.

Otherwise, their parents can, and will, pay VAT on their fees. They can almost always afford them. Let them join the other 1.5m kids with SEN in the State sector.

remotecontrolowls · 01/10/2024 13:13

EndlessLight · 01/10/2024 12:08

So just make all kids with SEND exempt from VAT? Really not that complicated and easily implemented.

I’m not sure it is as simple as that. Who decides if the child meets the legal definition of SEN set out in section 20 of the Children and Families Act 2014? If you leave it to schools, some DC won’t be recognised as having SEN when they actually do and there is the potential for some schools to play the system.

On thread one, someone suggested using DLA as the exemption criteria. That may work, but would bring a set of different problems. Not all DC meeting the definition of SEN will be eligible for DLA. And then there is the wait time for DLA applications/tribunals. And what about 16+, would you then use PIP which has different criteria to DLA? And what about those who are not eligible to apply for DLA/PIP, but not because their disability doesn’t meet the criteria?

Also, this is incredibly complicated when mental health is included under the SEND criteria. Because when does anxiety, trauma or eating disorder suddenly make you qualify for VAT exemption? Who decides that?

Mental health is not like autism or dyslexia, it ebbs and flows. What kind of assessment and how often would they possibly put children through?

I can see that being counter-productive from a child welfare point of view.

EndlessLight · 01/10/2024 13:16

Mental health difficulties can be classed as SEN as long as they meet the legal definition just like any other difficulties. They are SEMH needs.

remotecontrolowls · 01/10/2024 13:21

Yes, but my concern is around creating a financial incentive for these to meet the criteria.

EndlessLight · 01/10/2024 13:24

Lots of DC with SEN have needs/the SEP they reasonably require to meet those needs which change over time. It is why there is the APDR process. It is also why EHCPs have ARs and early reviews can be requested. It isn’t unique to SEMH needs. So if that is your concern, your concerns shouldn’t only be limited to SEMH needs.

Sunshineonarainyday80 · 01/10/2024 13:25

DadJoke · 01/10/2024 12:11

I don't really have an issue with adding VAT to state boarding schools, except that it would be expensive to implement just for 32 schools, because of the mixed VAT regime it would require. It's not a reason not to charge VAT on private schools.

If it does reduce the number of people in private school (and it won't by much) that's another societal benefit of tax.

On the other hand, as almost every single private school child has a parent in the top 5% of earners, they will simply stump up, and it will be a nice earner for the Treasury. It's a beautifully targetted tax, and the potential downside if it doesn't raise tax is not anything to worry about.

I am not going to weep for a bunch of wealthy people paying a bit more tax, or sending their kids to state school if they chose to do so instead, like the other 93% of the population.

I am not going to weep for a bunch of wealthy people paying a bit more tax.

Then you would presumably be even happier if it was a tax aimed at ALL wealthy people...even those relying on a state funded benefit?

DadJoke · 01/10/2024 13:28

Sunshineonarainyday80 · 01/10/2024 13:25

I am not going to weep for a bunch of wealthy people paying a bit more tax.

Then you would presumably be even happier if it was a tax aimed at ALL wealthy people...even those relying on a state funded benefit?

In addition, of course! I'd happily pay it. Instead, no.

remotecontrolowls · 01/10/2024 13:29

EndlessLight · 01/10/2024 13:24

Lots of DC with SEN have needs/the SEP they reasonably require to meet those needs which change over time. It is why there is the APDR process. It is also why EHCPs have ARs and early reviews can be requested. It isn’t unique to SEMH needs. So if that is your concern, your concerns shouldn’t only be limited to SEMH needs.

Yes that is true.

Sunshineonarainyday80 · 01/10/2024 13:31

DadJoke · 01/10/2024 13:28

In addition, of course! I'd happily pay it. Instead, no.

Then that really goes to show your motivation behind this doesn't it.

DadJoke · 01/10/2024 13:39

Sunshineonarainyday80 · 01/10/2024 13:31

Then that really goes to show your motivation behind this doesn't it.

This is a carefully targeted discretionary tax which raises money, so of course I support it. There is no real downside. I'd also be happy with a wealth tax, or increased NI for top earners. It really isn't an either/or.

Araminta1003 · 01/10/2024 13:50

@DadJoke - you seem to be forgetting that the children in private schools have their own human rights, especially those with protected characteristics, like a disability. The state cannot pick and narrowly choose their own definition of disability that suits them!
That is the whole point. They are going to lose!

DadJoke · 01/10/2024 13:54

Araminta1003 · 01/10/2024 13:50

@DadJoke - you seem to be forgetting that the children in private schools have their own human rights, especially those with protected characteristics, like a disability. The state cannot pick and narrowly choose their own definition of disability that suits them!
That is the whole point. They are going to lose!

They have the same human rights as people not at private school. If they have an EHC and can prove there is no suitable state provision, they pay no fees. That is true of everyone, even those without money.

Otherwise, if they want to buy their way out of the provision the other 93% have, they can pay tax on it.

Being at private school is not a human right, however much you want it to be.

Araminta1003 · 01/10/2024 13:55

I don’t think so @DadJoke - the burden of proof will be on the state. Not the other way around. As they are choosing to disrupt and penalise 100k plus disabled children.

Mrsbabbecho · 01/10/2024 13:59

DadJoke · 01/10/2024 12:11

I don't really have an issue with adding VAT to state boarding schools, except that it would be expensive to implement just for 32 schools, because of the mixed VAT regime it would require. It's not a reason not to charge VAT on private schools.

If it does reduce the number of people in private school (and it won't by much) that's another societal benefit of tax.

On the other hand, as almost every single private school child has a parent in the top 5% of earners, they will simply stump up, and it will be a nice earner for the Treasury. It's a beautifully targetted tax, and the potential downside if it doesn't raise tax is not anything to worry about.

I am not going to weep for a bunch of wealthy people paying a bit more tax, or sending their kids to state school if they chose to do so instead, like the other 93% of the population.

Yes we get it, people other than you don’t pay enough tax and you by pointing this out are an extremely virtuous and moral member of society….now let’s try and disrupt 5 year old Beatrice’s life and see if we can make her cry to further prove my virtue.

I do understand you are only trolling, but being callous about children as ‘no downsides’ is below the belt.

Araminta1003 · 01/10/2024 14:00

So the state will have to prove that for the 100k the state sector is going to be perfectly adequate and meet their needs.

Araminta1003 · 01/10/2024 14:01

And given some of the mass failures of academies towards, EBSA, rise in homeschooling, mental health problems etc, this is going to be quite interesting, including for us as state parents.

Araminta1003 · 01/10/2024 14:02

We all know the DFE and Central Government have failed to fund local councils to have sufficient budgets to meet the needs of DCs with SENDs across the board, so I really do not understand why anyone would not want this to go to the High Court.

DadJoke · 01/10/2024 14:03

Araminta1003 · 01/10/2024 13:55

I don’t think so @DadJoke - the burden of proof will be on the state. Not the other way around. As they are choosing to disrupt and penalise 100k plus disabled children.

Once the child has an EHC, they can follow the LTA procedure and appeal if they wish. The burden of proof is, in fact, on the parent.

They are chosing to charge VAT. The parents can chose to pay it or not. They can send their kids to private school, or do what the 93% do. I suspect that barely any will switch to the state sector.

Perhaps you could spend your time and effort advocating for better state SEN provision rather than disengenously using SEN as an excuse to avoid paying tax.

Quodraceratops · 01/10/2024 14:04

Another76543 · 01/10/2024 10:22

I’ve seen state boarding schools advertising on social media platforms, telling parents that they can avoid VAT by using their school. It’s utterly ludicrous. Parents paying £17k for state boarding (whilst costing the taxpayer thousands for the education element) will pay zero VAT. Parents paying £12k for a private day school will have to pay over £2k tax. It’s non sensical.

It's clearly discriminatory and illegal is what it is. I'd love to hear from a VAT lawyer on this specific point.

DadJoke · 01/10/2024 14:10

Quinn has made it absolutely clear that this court case is a wedge issue.

A win in this case is, however, not just a win for children with special needs. It is a win for everyone. The impact of this punitive tax will be felt by every family in independent schools. It will also be felt by children in mainstream schools which have to accommodate more pupils. If I win it will also be because the Government’s reasons for discriminating against special needs children will be shown to be not good enough to justify that discrimination. The whole scheme will be called into question and will need to be reconsidered.

Araminta1003 · 01/10/2024 14:12

I don’t think so!
The lady bringing the claim felt forced into the private sector because the barriers/walls put up by the state legal process in getting the help her child fundamentally and automatically deserves in all state schools, by virtue of their human rights, was not forthcoming.
She felt forced to pay private because that was less of a barrier to her than having to fight the council and state via their deliberately convoluted and slow process for getting the help her child automatically deserves by virtue of their disability.
The state process itself is under scrutiny here. That is the whole point. A child should NEVER first have to fail in the state sector to get what they deserve by virtue of their human rights.
The fact the child is now better off in the private sector itself is proof that that sector is meeting the child’s needs. That is enough for me.

Araminta1003 · 01/10/2024 14:14

@DadJoke - you can keep on with the sound bite of “wedge” issue but it won’t fly.
Quinn is fighting for the needs of all disabled children, in both sectors, very clearly.

DadJoke · 01/10/2024 14:28

Araminta1003 · 01/10/2024 14:14

@DadJoke - you can keep on with the sound bite of “wedge” issue but it won’t fly.
Quinn is fighting for the needs of all disabled children, in both sectors, very clearly.

No - she literally says she is also fighting for all parents at private school. You've said yourself quite clearly that you are against the 20% tax on all private schools parents. It isn't just the kids with SEN you want excluded. It is the definition of a wedge issue.

The impact of this punitive tax will be felt by every family in independent schools.

Please create an account

To comment on this thread you need to create a Mumsnet account.

This thread is not accepting new messages.