EHCP that exempts private school pupils from VAT

[Countymayo]

Has anyone in Scotland heard if Labour are likely to exempt children with SEN from VAT on private school fees? And if so how this might work in Scotland given we don’t have a system of EHCPs?

Around 40% of children have an SEN. I doubt they will exempt this number of people.

The proposal is exempt private schools that cater to very specific needs that cannot be met by mainstream state special education schools not a blanket exemption

Wouldn’t imagine so.

No matter how well intentioned some might think it would be, it would cause a massive increase in kids being labelled with something they may not have in order to avoid VAT Payments.

Not a chance. As pp has said it's so that LAs who send children to private specialist schools don't have to pay VAT.

And if your child has needs so great that the LA has agreed to do that there is very little chance that they will be in a mainstream private school

If LAs are being charged VAT they can recover it all directly from HMRC so giving a ‘SEN exemption’ on those grounds would be totally meaningless. What’s the point of the admin of putting it on the statute books. It’s only where parents are actually paying the fees that VAT is paid? I’m sure we’ll find out in due course.

'When approached for comment, Scottish Labour said: “In England the result of an EHCP is that the local authority funds the child’s place. Although in Scotland we do not have EHCPs, there are situations and processes where Scottish local authorities do cover the costs of some children’s places in special and independent schools due to their specialist needs, and we would work with the Scottish Government to ensure that changes in VAT at a UK level did not affect these arrangements'.

This is the key thing - the exclusions on SN are only aimed at protecting children whose fees are paid for by local authorities.

If you do not fall into that category, there's no chance of a VAT exception that I've seen in what we know so far.

For anyone else, if you need to move your children with SN, get in touch with your local MPs and MSPs - many of the labour candidates promised to help parents with children who need to transition back to state due to this policy.

It does seem a bit unfair if whats described in all the pp's above turns out to be the case. In England there are plenty kids with EHCP's in mainstream schools.

'2pc of children in Scotland with support needs have a CSP – equivalent to 40 children, according to the Scottish Government’s Registrar of Independent Schools in Scotland.'

Definitely and against a backdrop of high her income taxes in Scotland too.

It is what it is though at this point..,

The exemption is only going to be for schools which only teach SEN children and are arguably deserving of charitable status. It will not be for every school.

@Aaron95 the charitable argument is completely separate. No one is suggesting charitable status will be changed. Not all private schools have charitable status and for those that do, the threshold to achieve it in Scotland is much higher than else where in the UK.

Maybe there will be an upsurge in theatre schools