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Private school fees VAT challenge fails

The High Court has dismissed all three claims in the judicial review of the Government’s decision to impose VAT on private school fees (ALR and others v Chancellor of the Exchequer [2025] EWHC 1467 (Admin)). The claims were based around the impact of the change on groups of children who the claimants argued needed to attend a private school because of particular educational and other requirements. In essence the High Court found that the Government had the right to make policy decisions around how the education system is organised including to raise revenue.

Commenting on the decision Sophie Kemp Partner and Head of Public Law at Kingsley Napley representing the claimants said: ‘This is a disappointing decision for the Claimants who are carefully considering the court’s judgment. It was important to challenge VAT on school fees which both the government...

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