Three private Christian schools and a group of parents are preparing to launch a legal challenge against the government’s plan to impose value-added tax on school fees.
Emmanuel School in Derby, the Christian Branch School in Yorkshire and King’s School in Hampshire, along with parents, claim that the tax would unlawfully discriminate against religious schools and families by making Christian education unaffordable, which could force many schools to Closing.
In a letter to the government, the claimants said the tax violated human rights laws and failed to meet legal requirements. They claim that imposing VAT on education – historically exempt from such taxes in the UK – is unprecedented and unfair. According to their legal team, the policy disproportionately affects Christian schools, many of which have smaller budgets and lower fees compared to larger independent institutions.
The schools and parents behind the legal challenge claim the VAT policy breaches anti-discrimination rights set out in the European Convention on Human Rights, which was incorporated into UK law through the Human Rights Act 1998.
Caroline Santer, headteacher at King’s School, described the government’s plan as “ill-considered”, stressing that families who choose faith-based education often sacrifice other luxuries, such as holidays and extra-curricular activities, to cover fees. Parents like Stephen White claim that this policy leaves them no choice but to homeschool their children, because they are unwilling to send them to secular public schools.
Andrea Williams, chief executive of the Christian Legal Centre, which is supporting the legal action, warned that the VAT charge would make independent religious education unaffordable for many families and could force smaller religious schools to close.
The legal challenge comes amid widespread criticism of the VAT policy from teaching unions and private school groups, who urged Chancellor Rachel Reeves to delay the January implementation. Despite these calls, the government has reiterated its commitment to the levy, which it claims will raise £1.5 billion to fund state education and recruit 6,500 new teachers.
The legal challenge facing Christian schools highlights deep concerns about how VAT on school fees will impact smaller faith and independent schools. The Treasury Department has been contacted for comment but has not yet responded.