The Court of Appeal dismissed an appeal challenging the 20% VAT on private school fees, upholding the Treasury’s position that the measure is lawful and necessary. The policy, which took effect on 1 January 2025, was defended as essential to avoid serious detrimental consequences for low‑cost private schools. The High Court had previously dismissed the challenge in June 2025.
The 20% VAT on private school fees became effective on 1 January 2025.
The Court of Appeal dismissed the appeal, upholding the VAT on private school fees.
The government argued that exempting low‑cost private schools would have serious detrimental consequences.
The High Court dismissed the challenge to the VAT policy in June 2025.
This summary was published on VATfaqs.com on 27 February 2026. It relates to VAT developments in United Kingdom. The original source is The Independent.
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