Member

New clause 7 would require the Government to produce an impact assessment of the effect of the Bill’s VAT provisions on pupils who have special educational needs but do not have an education, health and care plan. The Government have introduced an exception for children who do have an EHCP, but as Members will know, there are children who have diagnosed special educational needs—or in some cases are awaiting that diagnosis—but do not have an education, health and care plan.