Finance Bill Committee: Clause 48 stand part
332Ayes
170Noes
Carried · majority 162 · Government won149 did not vote
651 Members · Aye 332 · No 170 · DNV 149 · grey dots in centre are abstentions
Analysis
Commons
Commons
Parliament voted on 11 December 2024 to keep Clause 48 of the Finance Bill, passing it by 332 votes to 170. The clause forms part of a three-clause package, alongside Clause 47 and Clause 49, that removes the VAT exemption for private school fees and brings independent school education within the scope of VAT. The vote advances the government's policy of ending the tax-exempt status of independent schools. Ministers argued the revenue supports a £2.3 billion increase to the core schools budget in England, the recruitment of 6,500 additional teachers, and £1 billion for the special educational needs and disabilities system serving around 1 million pupils in the state sector. The government estimated that roughly 37,000 fewer pupils would remain in private schools as a result, representing about 6% of the private school population, with most moves occurring at natural transition points. Opponents argued the policy would harm pupils with special educational needs, small rural schools, and faith schools, and that the Treasury had not properly accounted for the dynamic effects on pupil numbers. The vote divided along clear party lines. All 316 Labour and Labour and Co-operative MPs who voted did so in favour. The 97 voting Conservatives, 61 Liberal Democrats, 4 Reform UK members, 2 Democratic Unionist Party members, and 1 Restore Britain member voted against. Plaid Cymru, the Green Party, and three Independents voted with the government. The bill subsequently passed its Third Reading on 3 March 2025 by 339 votes to 172, confirming the measure's passage through the Commons.
Voting Aye meant
Support removing the VAT exemption for private school fees, backing the government's argument that the revenue will fund 6,500 new state school teachers and improve SEND provision for the 1 million pupils in the state system with special educational needs.
Voting No meant
Oppose applying VAT to private school fees, arguing the policy will harm pupils with special educational needs, small rural schools and faith schools, and questioning whether the Treasury has properly accounted for the dynamic effects of families withdrawing children from the independent sector.
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
286
0
75
Conservative and Unionist Party
Whipped No
0
97
19
Liberal Democrats
Whipped No
0
60
11
Labour and Co-operative Party
Whipped Aye
30
0
12
Independent
—
3
5
6
Scottish National Party
—
0
0
9
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