Esther McVey

I thank the hon. Member for Leeds East (Richard Burgon) for securing this important debate. I know time is tight, so I will keep to a couple of very specific points. One such point is on the Government’s plans to add VAT to private schools and how that will affect SEND provision. My first question to the Minister is this: what impact assessment did the Government carry out, with regard to the VAT changes to private schools, of the effect on children with special educational needs and on SEND school places? If the Government have done an impact assessment, will they publish it, and if they did not, why on earth not? I appreciate that the Minister might not be able to answer that question here and now, but I see the officials are in the room behind her, so I am happy for that to be sent to me. As I understand it, the Government policy is not to impose VAT on private school places where the school place is allocated on the basis of an EHCP. However, there will be very many children with special educational needs who have not yet secured such a plan, and so VAT will apply.