CIOT and IFS Online Debate: Should VAT be charged on private school fees?

Monday 15 April | 11.00am - 12.30pm 

The Labour Party intends to remove the exemption from VAT for independent school fees if it wins the general election. It would also end business rates relief for independent schools.

In this debate we will explore how private education should be taxed in principle and practice. What are the principled arguments for and against taxing private education? How would a change in tax treatment affect pupils, parents, schools, government revenue and social mobility? In practice, how would VAT and business rates be applied to independent schools and what difficulties might arise?

These are some of the questions our expert panel will consider in this topical debate. 

Panel: 

Charlotte Barbour (Chair) - Deputy President of the Chartered Institute of Taxation

Stuart Adam - Senior Research Economist at the Institute for Fiscal Studies

Sam Freedman - Senior Fellow at the Institute for Government and Senior Adviser to Ark Schools

Julie Robinson - Chief Executive of the Independent Schools Council

Kerry Sykes - Director of Big for Tax and Technical Adviser to the Charity Tax Group

If you are interested in watching this debate, please click on the button below.