The UK Supreme Court has granted permission for a group of independent Christian schools, parents and pupils to appeal against the government’s decision to impose VAT on private school fees.
The appeal, supported by the Christian Legal Centre, will focus on whether the policy is proportionate in its impact on families and schools.
The Supreme Court panel of Lord Reed, Lord Hamblen and Lord Richards granted permission on what it described as a central ground of appeal concerning proportionality.
The schools involved include Emmanuel School in Derby, The Branch Christian School in Yorkshire, The King’s School in Hampshire, and Wyclif Independent Christian School in South Wales, alongside parents and pupils.
They argue that the VAT policy disproportionately affects Christian schools and families who choose them, particularly those on modest incomes, and that it fails to take account of individual circumstances.
They also contend that the policy is applied as a blanket measure, without transitional arrangements or exemptions for pupils already enrolled, and that this has caused financial strain and disruption to education.
A key issue in the case is whether the courts properly assessed the proportionality of the policy, including whether sufficient weight was given to the impact on families and schools compared with the government’s fiscal and administrative objectives.
Caroline Santer, headteacher at The King’s School, Hampshire, said: “We are encouraged that the Supreme Court will now examine this case properly.
"The VAT policy is already forcing families into heartbreaking decisions and putting schools like ours under severe pressure.
"This appeal is about whether the law properly recognises the real impact on children, families and the communities we serve.”
The schools’ legal representatives argue that the 2025 Court of Appeal ruling gave too much weight to public finance considerations and insufficient consideration to the harm caused to pupils and institutions.
The challenge also raises broader concerns about parental choice and religious freedom in education, with the parents and schools arguing that families who opt out of the state system are still required to contribute through general taxation while facing additional costs.
Stephen White, a parent from Bradford involved in the case, said: “This case has always been about ordinary families like mine.
"We live simply and make sacrifices so that our children can be educated in line with our Christian beliefs.
"This policy forces us into an impossible choice, and I’m thankful the Supreme Court will now consider whether that is really fair.”
Jill Holt, headteacher at The Branch Christian School, said: “Most of our parents are hardworking families who have made sacrifices to give their children a Christian education.
"The addition of VAT places an impossible burden on many of them. We hope the Supreme Court will recognise how damaging this policy is in practice.”
Recent analysis published in The Times suggested that closures among independent schools have risen since the introduction of the VAT charge, with 71 closures recorded in 2025 compared with 58 in 2024.
Michelle Daniells, founder and chief executive of the Association for Families of Independent Schooling (AFIS), said: “For many families, choosing a faith-based education is not a luxury but a deeply held conviction. Policies like this risk narrowing genuine parental choice and increasing disruption for children.
"The Supreme Court now has an important opportunity to consider whether the balance has been struck correctly.”
Andrea Williams, chief executive of the Christian Legal Centre, said: “At its heart, this challenge is about whether the state can impose a blanket policy that disproportionately harms families who are simply seeking to educate their children in accordance with their Christian faith.
"This is about fairness, freedom, and ensuring that the power of the state is exercised within proper limits”
