ISC to pursue legal action over VAT

Further to the release here today from the Independent Schools Council regarding their proposed legal challenge to the Government's decision to apply VAT to independent school fees, Kingsley Napley partner (and Head of Public Law), Sophie Kemp (who is advising the ISC) comments:

“Removing the VAT exemption strikes at the heart of the right to education protected by Article 2 Protocol 1 of the ECHR. It penalises independent education by imposing a tax that applies to no other form of education. Levying a financial penalty on independent schools will make it impossible for some children to attend the school that meets their individual needs, undermining the freedom of choice the Convention guarantees.

"It is also discriminatory, and will hinder access to education for pupils with SEN who are without an EHCP,  those attending independent faith schools, and female pupils who attend single sex girls' independent schools. They are all at risk of being left without provision in the State sector."