Written Question·Treasury·UIN 100751

Private Education: VAT

Tabled: 16 December 2025
Answered: 22 December 2025

Question

Carla Lockhart

Democratic Unionist PartyUpper Bann

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact in Northern Ireland of the abolition of VAT exemption for private school fees on the parents of children with special educational needs; and what estimate she has

Answer

Dan Tomlinson
The Government conducted thorough and detailed analysis of the impacts of this policy, including in Northern Ireland, and published a Tax Impact and Information Note (TIIN) which sets out this analysis. This is a comprehensive assessment of the impacts on...

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