Finance Bill Committee: Clause 48 stand part
332
Ayes
—
170
Noes
Passed · Government won
149 did not vote
Analysis
Commons
Commons
**What happened:** The House of Commons voted on 11 December 2024 to keep Clause 48 of the Finance Bill, passing it by 332 votes to 170. This was a "clause stand part" vote, meaning members were deciding whether a specific provision should remain in the Bill rather than be removed. The government, supporting retention of the clause, won comfortably. **Why it matters:** The Finance Bill gives legal effect to the tax and spending measures announced in the October 2024 Budget. Clause 48 represents one of the government's revenue-raising provisions, and its retention keeps the government's fiscal programme on track. Opponents sought to remove the clause, reflecting their objection to the tax measure it contains. The successful vote means the provision advances through the legislative process toward becoming law. **The politics:** The vote followed strict party lines. All 316 Labour and Labour and Co-operative MPs who voted backed retention, joined by Plaid Cymru, the Green Party, and most of the Independent MPs who voted. Against the clause were all voting Conservatives (97), Liberal Democrats (61), Reform UK (4), the Democratic Unionist Party (2), and Traditional Unionist Voice (1). There were no notable cross-party rebels on either side. This division sits within a broader pattern of opposition attempts to chip away at Budget measures, with related votes on the Finance Bill continuing into early 2025, culminating in the Bill's Third Reading in March 2025, which the government also won by 339 to 172.
Voting Aye meant
Support removing the VAT exemption on private school fees, making independent schools subject to the same VAT rules as other services
Voting No meant
Oppose removing the VAT exemption on private school fees, arguing it will harm independent schools, increase costs for parents, and may not deliver promised benefits to state education
502 voting MPs. Each dot is one vote; left-to-right by party. Grey dots in the centre are the 149 who did not vote.
Aye
No
Absent
Labour PartyWhipped Aye
286
0
76
Conservative and Unionist PartyWhipped No
0
97
19
Liberal DemocratsWhipped No
0
61
11
Labour and Co-operative PartyWhipped Aye
30
0
12
Independent
4
5
5
Scottish National Party
0
0
9
Reform UKWhipped No
0
4
3
Sinn Féin
0
0
7
Democratic Unionist Party
0
2
3
Green Party of England and WalesWhipped Aye
4
0
—
Plaid CymruWhipped Aye
4
0
—
Social Democratic and Labour Party
1
0
1
Alliance Party of Northern Ireland
0
0
1
Speaker
0
0
1
Traditional Unionist Voice
0
1
—
Ulster Unionist Party
0
1
—
Your Party
0
0
1
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