Written questions by Hinds.

Pursuant to the Answer of 9 September 2024 to Question 4047 on Private Education: Fees and Charges, whether the Tax Information and Impact Note will include the estimated cost to the public purse of independent schools reclaiming the VAT on capital items that are less than ten years old.

Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October and set out its assessment of relevant expected impacts in a Tax Information and Impact Note (TIIN).

With reference to HMRC's guidance entitled Charging and reclaiming VAT on goods and services related to private school fees, last updated on 22 October 2024, what estimate she has made of the potential cost to the public purse of independent schools reclaiming the VAT on capital items that are less than 10 years old in each of the next five years.

Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October and set out its assessment of relevant expected impacts in a Tax Information and Impact Note (TIIN).