Independent schools tightening their belts is not as easy as the government or their supporters on this thread seem to think. Yes, all enterprises waste money (and that includes state schools, the NHS, etc.). But identifying that waste and eliminating it is much harder than some people seem to think. Some schools have been able to absorb the cost, but using that to say that all schools should be able to do so is unrealistic.
If all schools were able to tighten their belts to the extent that they didn't have to raise their fees in response to the introduction of VAT, the amount raised by the government would be about £300M below that predicted. The government's own prediction of the amount of tax it would raise was predicated on schools being unable to tighten their belts. The argument that there should be no impact on parents because schools could tighten their belts is, therefore, fundamentally dishonest.
Of course, in predicting the amount of tax this would raise, the government also assumed that introduction of VAT would have no effect on the number of parents using independent schools or the number of such schools. That assumption was never going to survive contact with reality.
The fact that Bridget Phillipson continues to deny reality, alleging there has been on exodus from independent schools when in fact numbers are down by over 30,000, the biggest percentage drop since records began, is frightening.
Those supporting the policy will say that the schools that are closing would have closed anyway. It is, of course, true that the first to fall are those that were already in a weak situation. But it is by no means certain that they would all have closed had it not been for this government's concerted attack on this sector of the economy.