Member

I also wish to speak in favour of new clause 7, which would require the Government to produce an impact assessment of the effect of the VAT provisions in the Bill on pupils who have special educational needs but do not have an education, health and care plan. The Liberal Democrats do not support imposing VAT on private school fees, and we do not support treating independent schools differently to other education providers for VAT purposes. It is unnecessary, unfair and counterproductive.