Christian schools, parents, and pupils, with support from the Christian Legal Centre, are set to pursue a Judicial Review in response to Labour’s proposed VAT policy on private school fees. The move comes amid growing opposition to the new measure.
The challenge is being brought by schools including the award-winning Emmanuel School in Derby, the Branch Christian School in Yorkshire, and the King’s School in Hampshire.
It also involves several Christian parents and pupils who argue that the policy discriminates against them by potentially forcing Christian schools to close and denying parents the right to choose a Christian education for their children.
The Labour government announced a draft bill on 29 July 2024, proposing amendments to the VAT Act 1994 through the Finance Bill for the 2024/2025 Budget. Under this new legislation, private schools will be required to charge VAT on school fees starting from 1 January 2025. Many independent schools fear closure, with concerns that increased fees could make education unaffordable for some parents and disrupt the studies of pupils with special educational needs.
The Treasury, despite rising concerns, confirmed that the plan would proceed following a Westminster Hall debate on 8 October.
In a letter circulated to MPs, the claimants argue that imposing VAT on school fees breaches property rights protected under Article 1 of the First Protocol to the European Convention on Human Rights (ECHR). They contend that taxing education is unprecedented in the UK and contravenes legal standards, pointing out that there is international consensus against taxing compulsory education.
Lawyers representing the case claim that the policy is disproportionate, failing to consider a parent’s ability to pay. They describe the VAT measure as “oppressive,” particularly since no alternative provisions are offered to schools at risk of closure due to the additional financial burden.
The claimants also argue that the VAT extension will restrict parents’ ability to educate their children in line with their Christian beliefs. This, they say, violates parental rights under European law and disproportionately impacts Christian parents seeking a faith-based education for their children.
Impact on Families
The challenge includes the stories of families affected by the policy. One involves a single mother caring for two children who attend a fee-paying Christian school. Both children were previously in care, and the guardian has had to give up work to focus on their needs. After a tribunal ruled that state schools could not meet one child’s educational needs, they were placed in an independent Christian school. The guardian fears the increased fees will make it impossible to continue their education there.
Another case involves a single parent of five children, three of whom are enrolled in an independent Christian school. After the death of her husband, she worries that the VAT increase will force the family to withdraw from the school due to rising costs, jeopardising the children’s education. For one child, who is completing a unique Christian qualification, the closure of their school could severely limit future educational opportunities.
Criticism from School Leaders
Caroline Santer, Headteacher at The King’s School in Hampshire, criticised the proposals, describing them as “short-sighted” and highlighting their impact on lower-income families who seek Christian education. “The VAT increase affects families who are not from affluent backgrounds but want to send their children to a Christian school. It will also result in the loss of 80% relief on business rates and strain our ability to maintain teachers’ wages and school facilities,” she said.
Ben Snowdon, Headteacher at Emmanuel School in Derby, expressed concerns about the long-term impact on independent Christian schools. He noted that many families make significant sacrifices to afford Christian education and warned that the policy could lead to school closures. “If these schools close, the government will have to bear the full cost of educating these children in state schools—costs they currently avoid,” he pointed out.
Parental Concerns
Stephen White, a Christian parent, shared his perspective: “As Christians, we believe it is our duty to provide a Christian education for our children. We have always prioritised school fees over other expenses, but the proposed VAT changes make it increasingly difficult to continue this. This policy forces us to consider home-schooling, as we will not send our children to a state school that does not reflect our beliefs. It is discriminatory and must be challenged.”
Legal Fight Ahead
Andrea Williams, Chief Executive of the Christian Legal Centre, stated: “VAT will make independent faith schooling unaffordable for many families and may force some small faith schools to close. Around 370,000 pupils attend independent faith schools in England, most of which are Christian schools. Imposing VAT is not just unfair—it is a potential violation of human rights. Labour must rethink this policy, or we will have no option but to take every legal step available to protect independent Christian schools in the UK.”
Find out more at www.christianconcern.com
