Member

On the hon. Gentleman’s question about schooling in Scotland, if I understood it correctly, I should say that in line with the approach taken to special schools in the rest of the UK grant-aided special schools in Scotland will remain in scope of this policy. The block grants that the Scottish Government provide to grant-aided special schools fall outside the scope of VAT, as they are not pupil-specific. Funding that local authorities pay for individual pupils will be subject to VAT, but local authorities can reclaim that VAT via the section 33 VAT refund scheme. I hope that goes some way towards answering the hon. Gentleman’s questions.