Finance Bill Committee: Clause 47 stand part
338Ayes
170Noes
Carried · majority 168 · Government won142 did not vote
650 Members · Aye 338 · No 170 · DNV 142 · grey dots in centre are abstentions
Analysis
Commons
Commons
Parliament voted on 11 December 2024 to keep Clause 47 of the Finance Bill, which removes the VAT exemption for private school fees. The motion passed by 338 votes to 170. The clause forms part of the Government's autumn Budget package and is one of the more prominent measures in the Finance Bill. Clause 47 makes independent school education in England subject to VAT, ending a longstanding exemption. The Government estimates the change will result in around 37,000 fewer pupils in the private sector, roughly 6% of the total, with most moves expected to happen at natural transition points. Ministers say the revenue raised funds a 3.4% real-terms increase in education spending, including 6,500 additional teachers and £1 billion for the special educational needs and disabilities system in state schools. Those opposing the clause argued it would harm pupils with SEND who rely on private placements, smaller rural schools and faith schools, and proposed new clauses requiring the Secretary of State to report to Parliament on those specific impacts. Labour and its allies provided the votes to pass the clause, while Conservatives, Liberal Democrats and Reform UK all voted against. The SNP, Plaid Cymru and the Greens supported the Government. There were no significant cross-party rebellions recorded. The Bill later passed its Third Reading on 3 March 2025 by 339 votes to 172, a near-identical margin, suggesting the coalition of support and opposition remained stable throughout the Bill's passage.
Voting Aye meant
Support removing VAT exemption for private schools to raise revenue for state education investment
Voting No meant
Oppose removing VAT exemption for private schools, citing concerns about impact on pupils with SEND, small rural schools, and faith schools
Each row is one party. The stacked bar gives the within-party split of Aye / No / Absent; the columns on the right give the raw counts. The whip column shows the published party position — “Free vote” means the whip was formally removed for this division.
Party
Whip
Aye / No / Abs
Aye
No
Abs
Labour Party
Whipped Aye
287
0
74
Conservative and Unionist Party
Whipped No
0
96
20
Liberal Democrats
Whipped No
0
59
12
Labour and Co-operative Party
Whipped Aye
31
0
11
Independent
—
3
5
6
Scottish National Party
Whipped Aye
7
0
2
Reform UK
Whipped No
0
4
3
Sinn Féin
—
0
0
7
Democratic Unionist Party
—
0
2
3
Green Party of England and Wales
Whipped Aye
4
0
0
Plaid Cymru
Whipped Aye
4
0
0
Social Democratic and Labour Party
—
1
0
1
Your Party
—
1
0
1
Alliance Party of Northern Ireland
—
0
0
1
Restore Britain
—
0
1
0
Speaker
—
0
0
1
Traditional Unionist Voice
—
0
1
0
Ulster Unionist Party
—
0
1
0
Source · Hansard · UK Parliament Votes API · whip status from announced positions; “free vote” indicates the whip was formally removed
Defends VAT removal as necessary to raise £1.5bn for state education investment; argues schools can minimise fee increases and that government has compensated SEND pupils with EHCPs and military families via continuity of education allowance.Labour · Voted aye · Read full speech (4,534 words) →
Opposes VAT on private school fees as a cruel, ideological tax imposed mid-year that will damage education of 37,000 pupils and particularly harm SEND pupils without EHCPs, small rural schools, and faith schools; calls for new clause 8 to review impact.Conservative · Voted no · Read full speech (4,696 words) →
Opposes the tax on principle; supports new clause 9 requiring impact assessment on SEND pupils without EHCPs, warning 100,000 such pupils will face fee rises and families may seek EHCPs to avoid VAT, straining the already-failed SEND system.Liberal Democrat · Voted no · Read full speech (2,053 words) →
Supports removal of VAT exemption as fair redistribution from wealthiest to fund state education crisis; notes private school spending per pupil is 90% higher than state sector and fees have risen 55% since 2003.Labour · Voted aye · Read full speech (905 words) →
Opposes as bad policy that taxes education contrary to global norm; argues Government's 37,000 pupil displacement estimate is mathematically flawed, ignores capital costs, and will disproportionately displace SEND and faith school pupils.Conservative · Voted no · Read full speech (2,799 words) →
Supports as part of philosophy that those with broadest shoulders carry heaviest load; argues 6% at private schools vs 50% using state education justifies the measure to fund prosperity for all.Labour · Voted aye · Read full speech (1,027 words) →
Opposes as tax on aspiration that harms ordinary working families (nurses, tradespeople, small business owners) who sacrificed to afford independent schools; criticises lack of proper impact assessment and mid-year implementation.Conservative · Voted no · Read full speech (674 words) →
Opposes as divisive framing that pits schoolchild against schoolchild; argues Government wrongly suggests not taxing private fees takes money from state schools, when UK spends £1trn+ annually and can choose priorities.Conservative · Voted no · Read full speech (750 words) →
Sources
Division dataUK Parliament Votes API
DebateHansard · Commons
Stance analysisAI analysis · Claude 4.x
LicenceOpen Parliament Licence v3.0