The government’s controversial decision to scrap the VAT exemption for private schools will face a Judicial Review starting on 1 April.
The policy, which adds the 20% VAT tax onto school fees, has been criticised for making it harder for middle and low-income families to afford private school, while also placing an additional burden on government schools.
A number of private schools have already announced that they will be forced to close as a result of the tax.
The tax has been legally challenged by seven families, notably those from Christian backgrounds with children who have special educational needs (SEN), who say they are disproportionately affected by the tax.
Should the High Court rule against the tax, the government would have to amend or withdraw it, although it may also appeal against any ruling against them.
The Christian Legal Centre, which is backing the families, highlighted the case of Stephen White, a bookseller who chose to live in one of the most deprived areas of Bradford so that he could send his four children to Bradford Christian School.
“As Christians, we believe that it is our duty as parents to raise our children in line with our beliefs. This policy denies us this right and choice and must be challenged," he said.
Should the tax remain in place, White said he would be forced to home-school his children due to the heavy secularisation of both government and Church of England schools.
He accused the government of creating a “caricature of wealthy schools full of wealthy parents”.
This sentiment was echoed by Jill Holt, headteacher of The Branch Christian School in Dewsbury.
“Most of our parents come to us because they want their child to be taught in a school that agrees with their Christian values. Whilst many parents of our students would feel compelled to home school if we were not able to remain open, most of our parents need to work which means they aren’t in a position to home school; additionally, many of them don’t feel adequately equipped to home school," she said.
She added, “The addition of VAT would be an increased burden for the parent of nearly £800. For some of our lower income families this is a significant amount. We keep our fees low to be able to give all parents, no matter their economic status, the right to choose the education for their child.
"In respect to small schools like ours that exist on very low fees, the argument just doesn’t add up.“
"Due to the increase in cost to the parents, the impact could be that parents are priced out of having a choice to send their child to a school that has values in line with their Christian beliefs and the government is removing the parents' right of choice.”
Another headteacher, Caroline Santer, from The King’s School, Fair Oak, in Hampshire, noted that the tax could disrupt the education of thousands of students either because their parents can no longer afford to pay fees, or their school itself goes under.
She put it simply, “There are no winners with this legislation.”
