UK private schools lose value -added tax challenge

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Parents and schools that the UK government took the court to impose value -added tax on their own education.

On Friday, the Supreme Court judges rejected three cases that were brought in London by families and schools that argued that the imposition of 20 percent violates human rights.

They were hoping that the legal procedure forced the government to re -exempt the value -added tax on the school fees removed by the work government in January.

However, in a written ruling published on Friday, Mrs. Victoria Sharp, Lord Justice New and Mr. Judge Chamberlain, rejected all three claims.

The judges said that the government “has a wide margin of discretionary power in determining how to balance the interests of those who have been negatively affected by the policy against the interests of others who may earn from the general judgment funded by the funds that it will collect.”

In response to the legal argument that value -added tax fees impedes the child’s right to reach education, they said that they found “this is an attractive submission, but it does not resist the analysis.”

The tax puts families “in the same position in which the vast majority of parents find themselves: their options are limited to those that the state provides for free.”

The rulers were asked to consider whether the controversial policy is not compatible with the principles stipulated in the European Convention on Human Rights.

Three separate challenges were heard together. The first, funded by the Independent Schools Council (ISC), which represents more than 1300 independents UK schoolsHe was brought on behalf of seven families.

The second was brought by children with special needs, and the third by a group of Christian religious schools and children of children attending such institutions.

“This is an unprecedented tax on education and it was right to test her compatibility with the Human Rights Law,” said ISC, CEO of ISC.

ISC “is carefully considering the court ruling and the following steps. Our focus remains on supporting schools, families and children.”

She added: “We will continue to work to ensure that the government is to rely on the negative impact on this tax on education through independent and governmental schools.”

The three -day session was distinguished by a group of judges and lawyers, including Sir James Eddie KC, who represented the government.

The ministers have argued that the termination of the tax break will collect 1.8 billion pounds annually by 2029-30 and help to introduce 6500 new teachers.

During the court case, it was revealed that the ministers were warned by civil service employees that the imposition of value -added tax on private school fees from January was. “The most disabled” option For students.

The documents of the court, Chancellor Rachel Reeves, showed the idea of ​​providing a 20 percent tax in April or August 2025 in order to “increase revenue”.

The judges, who repeated and repeatedly express their sympathy for the affected persons, pointed out: “Parliament specifically considered the case. We do not consider that the decision to submit the procedure starting from January 2025 exceeded the margin of the discretionary authority of Parliament.”

They also said that they found a “basic difficulty” with the argument of the claimants that relied on evidence that “not only clarifies the extent of the matter for them if they were forced to move to the state sector, but also the extent of the matter for many children of 1.1 million (special educational needs) who are already taught in this sector.”

On the broader topic to provide special needs for children in schools, they concluded: “Evidence on this topic is largely negative.”

The government said: “We welcome the court’s decision, which confirms that the legislation is compatible with the government’s obligations to human rights. End the tax exemptions for private schools will collect 1.8 billion pounds annually, which helps to support public services, including 94 percent of students attending public schools.”