Three private Christian schools and a group of parents are preparing to launch a legal battle against the government’s plan to impose VAT on school fees.
Emmanuel School in Derby, Branch Christian School in Yorkshire and King’s School in Hampshire join parents in claiming the tax will unlawfully discriminate against schools and families on the basis of faith by making Christian education unaffordable, potentially forcing many schools to close.
In a letter to the government, the plaintiffs argue that the tax violates human rights law and does not meet legal requirements. They claim that the imposition of VAT on education – historically exempt from such taxes in Britain – is unprecedented and unjust. According to their legal team, the policy disproportionately affects Christian schools, many of which have smaller budgets and lower costs compared to larger independent institutions.
The schools and parents behind the legal challenge claim the VAT policy breaches anti-discrimination rights under 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, called the government’s plan “poorly thought out” and stressed that families who opt for faith-based education often sacrifice other luxuries, such as holidays and extra-curricular activities, to cover school costs. Parents like Stephen White claim the policy leaves them no choice but to homeschool their children because they are unwilling to send them to secular state schools.
Andrea Williams, director of the Christian Legal Centre, which is supporting the legal action, warned that the VAT levy would make independent, faith-based education unaffordable for many families and could force smaller faith schools to close.
The legal challenge comes amid wider criticism of the VAT policy from education unions and private schools groups, who have urged Chancellor Rachel Reeves to delay its January introduction. Despite these calls, the government has reaffirmed its commitment to the tax, which it says will raise £1.5 billion to fund state education and the recruitment of 6,500 new teachers.
The Christian schools’ legal challenge underlines deep concerns about the impact of VAT on school fees for faith-based and smaller independent schools. The Ministry of Finance has been asked for comment but has not yet responded.