We’re asking Labour: protect special needs children in your tax plans.

VAT on fees risks putting greater pressure on state schools, council budgets, and would disrupt children’s education. We’re asking Labour to:

·???????? Exempt all special needs pupils from VAT on their fees.

·???????? Publish a full assessment of the impact of the policy on state schools and local councils.

?What’s the problem?

Labour’s plan to charge VAT on independent school fees would disproportionately hit pupils with special educational needs and disabilities (SEND). Independent schools provide much-needed capacity for SEND support, and VAT risks compromising this. Vulnerable schools would be at risk of closure, and children’s education would be disrupted.

???? Current situation

120,000 pupils receive SEND support in independent schools, including 30,000 with complex needs and education, health and care plans (EHCPs). Independent schools provide these children with tailored education and support, which complements the work of state schools. We know that state SEND provision is oversubscribed and under pressure.

Some independent schools also have the resources and expertise to support the most complex SEND needs. They will be experts in their fields and may be the only local providers able to meet these children's needs.

??? What would the impact of VAT be?

1.????? It would disrupt children’s education and support. A 20% surge in fees would see many parents unable to afford their provision of choice. ?SEND specialist schools are smaller than average, and the families who choose them are more vulnerable.

2.????? There would be more pressure placed on state schools. Demand would surge – both for state SEND provision, and in mainstream schools, which may not be equipped to cater for children’s needs. There would be no new funding to meet the increased demand on state schools.

3.????? EHCP applications would rise – costing councils more and putting strain on the families applying. Labour’s tax policy currently exempts EHCP pupils, which would incentivise parents to apply for an EHCP to secure their school place. Already, more than 13,000 EHCP appeals were lodged last year, costing councils more than ￡45 million alone.

4.????? Small independent schools – often educating fewer than 200 pupils – would face deficits and closure. If these schools close, the cycle would repeat: more education disrupted, more pressure on state schools.

?? How do we stop this?

We don’t want this future for any child with SEND – regardless of which school they go to. We want schools to work together, as they do now, to improve education for all. We urge Labour to:

·???????? Exempt all SEND pupils from VAT on their fees and protect specialist schools’ charitable reliefs.

·???????? Publish a full assessment of their policy's impact on state schools’ budgets and local authority finances.

??? Will you add your voice?

Contact your local MP and parliamentary candidates. Ask them to protect all pupils getting SEND support, oppose VAT on their fees, and instead work together to improve education and care for all vulnerable children.