Written questions by Hinds.

How many children of secondary school age are (a) resident and (b) on the roll in (i) the North West, (ii) Salford Local Authority, (iii) secondary planning area 3550101, (iv) secondary planning area 3550102 and (v) secondary planning area 3550103; and how many school places are unfilled in state secondary schools in those areas.

The department does not hold information on all children and young people by residence.Information on unfilled state secondary school places, as at May 2023, is published in the School Capacity statistics publication, which can be found here: https://explore-education-statistics.service.gov.uk/find-statistics/school-capacity. This is available at region and local authority level here for the North West and Salford: https://explore-education-statistics.service.gov.uk/data-tables/permalink/fb3975cc-0ccd-4aee-b241-08dccd7b0275. School level information is also available here: https://explore-education-statistics.service.gov.uk/data-catalogue/data-set/5f26c269-bf72-41ab-8292-e17b58ed7c98 and can be aggregated to planning area level.This publication also contains information on the number of pupils on roll as at May 2023, to allow comparisons with data on unfilled places. However, this is not the latest data for numbers on roll. The latest published data on secondary age pupils on roll in state funded secondary schools is for January 2024 and is published in the ‘Schools, pupils and their characteristics’ publication, which can be found here: https://explore-education-statistics.service.gov.uk/find-statistics/school-pupils-and-their-characteristics. This is available at a region and local authority level here for the North West and Salford: https://explore-education-statistics.service.gov.uk/data-tables/permalink/11b17d43-58a5-4ff9-e0d5-08dccd7b577b. School level information is also available here: https://content.explore-education-statistics.service.gov.uk/api/releases/6a45c262-aaca-4bda-a548-cc9d1dc63137/files/6a137329-83ce-4e2e-8043-1f15ab5c7101 and can be aggregated to planning area level.For secondary planning area 3550101, there were 5,647 secondary pupils on roll in May 2023, with 343 secondary school places unfilled (5.8%). In January 2024, there were 5,609 pupils on roll.For secondary planning area 3550102, there were 3,316 secondary pupils on roll in May 2023, with 212 secondary school places unfilled (6.2%). In January 2024, there were 3,364 pupils on roll.For secondary planning area 3550103, there were 4,162 secondary pupils on roll in May 2023, with 189 secondary school places unfilled (4.4%). In January 2024, there were 4,235 pupils on roll.

What data on unfilled school capacity by 2024 parliamentary constituency she plans to publish before the Finance Bill is introduced.

The department publishes annual statistics on the capacity and pupils on roll in schools, including unfilled places, each spring. This is available at: https://explore-education-statistics.service.gov.uk/find-statistics/school-capacity. Statistics publications are pre-announced on the GOV.UK website, which can be found here: https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-education&order=updated-newest. This is done in accordance with the Code of Practice for Statistics (the Code), which can be found here: https://code.statisticsauthority.gov.uk/. The department currently has no plan to change this publication schedule. The scheduling ensures that statistics are released as soon as they are ready while abiding by standards set by the Code in terms of trustworthiness, quality and value. Where statistics were published prior to the changes in parliamentary constituency boundaries, they will be updated to reflect the new boundaries in the next publication of statistics. This is expected to be in March 2025 for school capacity statistics. School capacity data is published at school level. This can be combined with information from ‘Get Information About Schools’ (GIAS) to identify parliamentary constituency. GIAS currently reflects the changes made following the general election parliamentary constituency changes, and can be accessed using the following link: https://www.get-information-schools.service.gov.uk/. Updates to geographical data are made on a quarterly basis using data published by the Office for National Statistics.

Pursuant to the Answers of 2 August 2024 to Question 1652 on Pupil Numbers and Question 1653 on Further Education: Students, if she will bring forward publication of data on the (a) available capacity in (i) state secondary schools and (ii) school sixth forms and (b) numbers of pupils in independent-sector schools at equivalent ages by parliamentary constituency using current boundaries.

The department publishes annual statistics on the capacity and pupils on roll in schools each spring at the following link: https://explore-education-statistics.service.gov.uk/find-statistics/school-capacity and on the number of students enrolled in independent schools each summer, at the following link: https://explore-education-statistics.service.gov.uk/find-statistics/school-pupils-and-their-characteristics. In accordance with the Code of Practice for Statistics, statistics publications are pre-announced on the GOV.UK website and can be accessed here: https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-education&order=updated-newest. Currently, the department has no plans to change this publication schedule. The scheduling ensures that statistics are released as soon as they are ready, while abiding by standards set by the Code of Practice for Statistics, in terms of trustworthiness, quality and value. The Code can be found at the following link: https://code.statisticsauthority.gov.uk/.Where statistics were published prior to the changes in parliamentary constituency boundaries, they will be updated to reflect the new boundaries in the next publication of statistics. This is expected to be in March 2025 for school capacity statistics and in June 2025 for statistics on schools and pupils, including independent schools.It may be useful to note that the data requested is published at school level. This can be combined with information from ‘Get Information About Schools’ (GIAS) to identify parliamentary constituency. GIAS currently reflects the changes made following the general election parliamentary constituency changes and is accessible here: https://get-information-schools.service.gov.uk/. Updates to geographical data are made on a quarterly basis using data published by the Office for National Statistics.

What the average time was for an organisation to become VAT registered with HMRC in the last 12 months.

In the last 12 months, from 1 August 2023 to 31 July 2024, the average time for an organisation to receive a decision on their VAT registration application was 14 working days.

What the VAT treatment for SEND therapies provided to independent school pupils will be after 1 January 2025 where (a) the therapy is provided by the school and (b) the therapy is provided by an external provider.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools. All institutions that meet the definition of a private school set out in the draft legislation are within scope of this policy. The draft legislation can be found online here: https://assets.publishing.service.gov.uk/media/66a7a1f8a3c2a28abb50d8c1/Private_Schools_Draft_Legislation_-_DIGITAL.pdf This definition includes music schools, dance schools, Centres for Advanced Training, and tuition centres where they charge fees for full-time education for pupils of compulsory school age. Institutions that charge fees for full-time education suitable for people over compulsory school age but under 19 (such as sixth forms) are also within scope of this policy. All education services, vocational training, and boarding services provided by institutions that meet this definition of a private school will be subject to VAT, including extracurricular classes. The VAT treatment of Special Educational Needs therapies will depend on the type of therapy and who it is provided by. If the therapy is a means of supporting the education delivered to and is provided by the private school, it will likely be subject to VAT. If it is a type of therapy that qualifies for the health and social care VAT exemptions (for instance, occupational therapy), it will remain exempt from VAT. This policy does not affect the VAT treatment of services provided by an unconnected third-party who carries out their services on a private school’s premises. The full fees of pupils in receipt of funding through the Music and Dance Scheme will be subject to VAT. The right time to consider any changes to schemes such as the Music and Dance Scheme is at the Spending Review. The Government does not expect fees to go up by 20% as a result of this policy change, and the Government expects private schools to take steps to minimise fee increases. Further details on this policy can be found in the technical note published alongside the legislation. The technical note can be found online here: https://assets.publishing.service.gov.uk/media/66a7a1bdce1fd0da7b592eb6/Technical_Note_-_DIGITAL.pdf HMRC will also be publishing bespoke guidance for schools, and holding support sessions to help them understand their liabilities as a VAT-registered business.

Whether families in receipt of funding for attending a specialist school through the Music and Dance Scheme will be exempt from paying VAT on the remainder of those fees.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools. All institutions that meet the definition of a private school set out in the draft legislation are within scope of this policy. The draft legislation can be found online here: https://assets.publishing.service.gov.uk/media/66a7a1f8a3c2a28abb50d8c1/Private_Schools_Draft_Legislation_-_DIGITAL.pdf This definition includes music schools, dance schools, Centres for Advanced Training, and tuition centres where they charge fees for full-time education for pupils of compulsory school age. Institutions that charge fees for full-time education suitable for people over compulsory school age but under 19 (such as sixth forms) are also within scope of this policy. All education services, vocational training, and boarding services provided by institutions that meet this definition of a private school will be subject to VAT, including extracurricular classes. The VAT treatment of Special Educational Needs therapies will depend on the type of therapy and who it is provided by. If the therapy is a means of supporting the education delivered to and is provided by the private school, it will likely be subject to VAT. If it is a type of therapy that qualifies for the health and social care VAT exemptions (for instance, occupational therapy), it will remain exempt from VAT. This policy does not affect the VAT treatment of services provided by an unconnected third-party who carries out their services on a private school’s premises. The full fees of pupils in receipt of funding through the Music and Dance Scheme will be subject to VAT. The right time to consider any changes to schemes such as the Music and Dance Scheme is at the Spending Review. The Government does not expect fees to go up by 20% as a result of this policy change, and the Government expects private schools to take steps to minimise fee increases. Further details on this policy can be found in the technical note published alongside the legislation. The technical note can be found online here: https://assets.publishing.service.gov.uk/media/66a7a1bdce1fd0da7b592eb6/Technical_Note_-_DIGITAL.pdf HMRC will also be publishing bespoke guidance for schools, and holding support sessions to help them understand their liabilities as a VAT-registered business.

Whether (a) music schools, (b) dance schools and (c) Centres for Advanced Training will be exempt from VAT after January 2025.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools. All institutions that meet the definition of a private school set out in the draft legislation are within scope of this policy. The draft legislation can be found online here: https://assets.publishing.service.gov.uk/media/66a7a1f8a3c2a28abb50d8c1/Private_Schools_Draft_Legislation_-_DIGITAL.pdf This definition includes music schools, dance schools, Centres for Advanced Training, and tuition centres where they charge fees for full-time education for pupils of compulsory school age. Institutions that charge fees for full-time education suitable for people over compulsory school age but under 19 (such as sixth forms) are also within scope of this policy. All education services, vocational training, and boarding services provided by institutions that meet this definition of a private school will be subject to VAT, including extracurricular classes. The VAT treatment of Special Educational Needs therapies will depend on the type of therapy and who it is provided by. If the therapy is a means of supporting the education delivered to and is provided by the private school, it will likely be subject to VAT. If it is a type of therapy that qualifies for the health and social care VAT exemptions (for instance, occupational therapy), it will remain exempt from VAT. This policy does not affect the VAT treatment of services provided by an unconnected third-party who carries out their services on a private school’s premises. The full fees of pupils in receipt of funding through the Music and Dance Scheme will be subject to VAT. The right time to consider any changes to schemes such as the Music and Dance Scheme is at the Spending Review. The Government does not expect fees to go up by 20% as a result of this policy change, and the Government expects private schools to take steps to minimise fee increases. Further details on this policy can be found in the technical note published alongside the legislation. The technical note can be found online here: https://assets.publishing.service.gov.uk/media/66a7a1bdce1fd0da7b592eb6/Technical_Note_-_DIGITAL.pdf HMRC will also be publishing bespoke guidance for schools, and holding support sessions to help them understand their liabilities as a VAT-registered business.

Whether she plans to amend the budget of the Music and Dance Scheme after January 2025.

The government is committed to supporting specialist education in the creative sector, including the Music and Dance Scheme (MDS). This remains an important programme for giving opportunities for young people, allowing them access to specialist training and a pathway into the creative industries. All the education providers on the scheme have been issued with grant funding agreements for the 2024/25 academic year and the final budget is set on the basis of the number of places that are filled and the relevant household income of parents or carers. The department is engaging with the eight providers that are private schools and are therefore subject to the VAT changes planned for January 2025. All the schools have also been made aware of the HM Treasury technical consultation which is open to 15 September, and they will be informed of the outcome of the consultation later this year. The government is committed to extending opportunities for children and young people in the arts through a broader curriculum, ensuring all pupils in state-funded schools can access creative subjects such as music, alongside subjects such as maths and English. Around 93% of school children in the UK attend state schools and ending the tax breaks on VAT, and business rates, for private schools is a tough but necessary decision that will secure additional funding to help deliver the government’s commitments relating to education and young people.

How many unfilled places there are at key stages 3 and 4 in state schools in (a) City of Bristol, (b) Kingston upon Thames, (c) Richmond upon Thames, (d) Salford and (e) Surrey; and how many pupils of those ages there are in independent schools in each of those areas.

Information on state-funded school places as at May 2023 is published at local authority level in the annual School Capacity statistics publication which can be found at: https://explore-education-statistics.service.gov.uk/find-statistics/school-capacity.The total number of secondary unfilled places in these local authorities can be found here: https://explore-education-statistics.service.gov.uk/data-tables/permalink/94cbcc62-9d1a-4ab1-cf21-08dcca5019b8.This includes sixth forms as well as key stages 3 and 4 for schools with sixth forms. Data are not available by year group or key stage.Data is collected from independent schools through the school level annual school census; this does not include phase but does include age of pupils. This information is published in the 'Schools, pupils and their characteristics’ publication at: https://explore-education-statistics.service.gov.uk/find-statistics/school-pupils-and-their-characteristics.Information on the number of pupils aged 11 to 15 enrolled in independent schools in January 2024 for these local authorities can be found here: https://explore-education-statistics.service.gov.uk/data-tables/permalink/67d55589-96d7-4445-9fa8-08dcca50353d.However, please note that age does not necessarily directly align to state-funded sector primary, secondary and post-16 schools.

Whether she has carried out an equality impact assessment of proposed tax changes on independent schools.

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the state education system This VAT change will not impact pupils with most acute additional needs where these can only be met in private schools, as determined by an Education and Health Care Plan in England, and equivalent processes in other nations. Where pupils are placed in a private school because their needs cannot be met in the state sector, and they have their places funded by their Local Authority, the Local Authority will be able to reclaim the VAT they incur on these pupils’ fees. In Northern Ireland, it will be the Education Authority who fund placements in private schools and will be able to reclaim the VAT in this way.The government will publish a Tax Information and Impact Note setting out the impacts of the changes, including the equalities impacts, alongside the Finance Bill.

If she will make an estimate of the number of independent schools which charge lower fees than the average annual cost of provision in the state sector.

On a per pupil basis the total funding allocated to schools for 5 to 16 year old pupils, in cash terms, in the 2024/25 academic year, was £7,690. While the department does not hold data on private school fees, the Institute for Fiscal Studies calculates average private school fees across the UK were £15,200 in the 2022/23 academic year. This is around 90% higher than state school spending per pupil. This information can be found at: https://ifs.org.uk/publications/tax-private-school-fees-and-state-school-spending.

When her Department plans to publish its response to the consultation entitled Guidance for Schools and Colleges: Gender Questioning Children which closed on 12 March 2024

The public consultation entitled ‘Guidance for Schools and Colleges: Gender Questioning Children’ received over 15,000 responses.The government is clear that it is vitally important that teachers have clear guidance, which is why the department will look carefully at the consultation responses over the autumn before responding formally and setting out the next steps to take the Gender Questioning guidance forward.

How many submissions her Department received to the consultation entitled Gender questioning children: draft schools and colleges guidance, open from 19 December 2023 to 12 March 2024.

The public consultation entitled ‘Guidance for Schools and Colleges: Gender Questioning Children’ received over 15,000 responses.The government is clear that it is vitally important that teachers have clear guidance, which is why the department will look carefully at the consultation responses over the autumn before responding formally and setting out the next steps to take the Gender Questioning guidance forward.

If she will make an estimate of the proportion of schools able to fully cover the incremental costs of the recommended pay increase using the funding announced.

The department is providing schools with almost £1.1 billion in 2024/25 through the Core Schools Budget Grant (CSBG) to support them with overall costs. This funding matches what the department has calculated is needed to fully fund, at a national level, the 5.5% teacher pay award and the support staff pay offer in the 2024/25 financial year, after accounting for the overall available headroom in schools’ existing budgets.The department’s judgement of affordability is based on national figures, which equates to the position of an “average” school. The funding system is not designed so that every school gets the same funding increase every year: it is designed so that schools seeing the largest pressures typically attract the largest funding increases. It does not match each individual school’s precise costs, as schools have autonomy over their own spending.

What communications she plans to issue to smaller independent schools on the proposed application of VAT to private school fees.

The government recognises that, for many private schools, this will be the first time they have needed to register for VAT. The government is committed to supporting these schools to ensure that the registration process is as smooth as possible for them, and to ensuring they have the necessary support in order to be able to correctly charge VAT and remit it to HMRC. Ahead of 1 January 2025, HMRC will be:- publishing bespoke guidance products on GOV.UK- updating registration systems, and- putting additional resource in place to help process applications. HMRC will also be contacting private schools directly to provide information about support sessions.

What resources her Department plans to provide HMRC to support independent schools become VAT registered by 1 January 2025.

The government recognises that, for many private schools, this will be the first time they have needed to register for VAT. The government is committed to supporting these schools to ensure that the registration process is as smooth as possible for them, and to ensuring they have the necessary support in order to be able to correctly charge VAT and remit it to HMRC. Ahead of 1 January 2025, HMRC will be:- publishing bespoke guidance products on GOV.UK- updating registration systems, and- putting additional resource in place to help process applications. HMRC will also be contacting private schools directly to provide information about support sessions.

If she will publish guidance for independent schools on (a) VAT registration and (b) operation of the new system for VAT on school fees.

The government recognises that, for many private schools, this will be the first time they have needed to register for VAT. The government is committed to supporting these schools to ensure that the registration process is as smooth as possible for them, and to ensuring they have the necessary support in order to be able to correctly charge VAT and remit it to HMRC. Ahead of 1 January 2025, HMRC will be:- publishing bespoke guidance products on GOV.UK- updating registration systems, and- putting additional resource in place to help process applications. HMRC will also be contacting private schools directly to provide information about support sessions.

What proportion of state school sixth forms are (a) at and (b) over capacity in (i) City of Bristol, (ii) Camden, (iii) Haringey, (iv) Kingston upon Thames, (v) Richmond upon Thames, (vi) Southwark, (vii) Stockport and (viii) Surrey.

Information on state-funded school places as at May 2023 is published at local authority level in the annual School Capacity statistics publication, which can be found at the following link: https://explore-education-statistics.service.gov.uk/find-statistics/school-capacity. School level data for sixth form capacity and number on roll is available here: https://explore-education-statistics.service.gov.uk/data-catalogue/data-set/ee325991-147a-4e4d-ba55-8dd5fdc8d160. This can be used to identify schools at, or over, capacity, and then the proportion of schools within a local authority can be calculated.The number of sixth form pupils on roll is higher than the reported capacity in: (i) five of the ten school sixth forms in the City of Bristol (50%), (ii) all ten of the school sixth forms in Camden (100%), (iii) three of the six school sixth forms in Haringey (50%), (iv) four of the ten school sixth forms in Kingston upon Thames (40%), (v) five of the ten school sixth forms in Richmond upon Thames (50%), (vi) six of the 15 school sixth forms in Southwark (40%), (vii) the only school sixth form in Stockport (100%) and (viii) 11 of the 28 school sixth forms in Surrey (39%).School sixth forms often have higher numbers on roll than reported capacity, due to the subjects offered and timetabling.

What estimate she has made of the average cost to independent schools of the increase in employer contributions to the teachers' pension scheme in the academic year 2024-25.

Departmental officials regularly gather data on the number of teachers opting out of participation in the Teachers’ Pension Scheme (TPS) and discuss this with members of the Scheme Advisory Board, which is made up of employer and member representatives. Due to pension auto-enrolment rules that apply when a maintained school converts to an academy and pension re-enrolment rules requiring teachers to re-submit opt-outs, it is difficult to discern any particular trend. However, officials also monitor the overall participation rate of those eligible to be in the TPS and this has remained consistent in recent years.The department is not usually informed when independent schools consult with staff regarding ongoing participation in the Teachers’ Pension Scheme. However, the scheme administrator does maintain a record of the number of independent schools participating in the scheme, as well as those that choose to leave the scheme either outright or by phased withdrawal. Independent school participation is regularly discussed with members of the Scheme Advisory Board, which is made up of member and employer representatives; such discussions start from the principle that independent schools participate voluntarily and have the right to cease participation if they so choose.The employer contribution rate for the Teachers’ Pension Scheme (TPS) increased from 23.68% to 28.68% of member salary with effect from 1 April 2024. This followed on from the results of the most recent scheme valuation exercise, which was based on 2020 data. The revised rate will lead to an increase in pension costs for all participating employers roughly equivalent to 5% of their teacher salary costs in the 2024/25 academic year. Work has not been undertaken to estimate an average cost increase across the independent school sector because this was needed to reflect the estimated costs of pension benefits that have been accrued by members of the TPS, and those benefits that are forecast to be accrued in future. Independent schools have the option to cease participation in the scheme, either outright or through phased withdrawal, if they do not consider they can meet the costs or otherwise no longer wish to continue participation.

What assessment she has made of trends in the levels of independent-sector schools (a) consulting with staff on the teachers’ pension scheme, (b) leaving the teachers’ pension scheme and (c) pursuing phased withdrawal from the teachers’ pension scheme.

Departmental officials regularly gather data on the number of teachers opting out of participation in the Teachers’ Pension Scheme (TPS) and discuss this with members of the Scheme Advisory Board, which is made up of employer and member representatives. Due to pension auto-enrolment rules that apply when a maintained school converts to an academy and pension re-enrolment rules requiring teachers to re-submit opt-outs, it is difficult to discern any particular trend. However, officials also monitor the overall participation rate of those eligible to be in the TPS and this has remained consistent in recent years.The department is not usually informed when independent schools consult with staff regarding ongoing participation in the Teachers’ Pension Scheme. However, the scheme administrator does maintain a record of the number of independent schools participating in the scheme, as well as those that choose to leave the scheme either outright or by phased withdrawal. Independent school participation is regularly discussed with members of the Scheme Advisory Board, which is made up of member and employer representatives; such discussions start from the principle that independent schools participate voluntarily and have the right to cease participation if they so choose.The employer contribution rate for the Teachers’ Pension Scheme (TPS) increased from 23.68% to 28.68% of member salary with effect from 1 April 2024. This followed on from the results of the most recent scheme valuation exercise, which was based on 2020 data. The revised rate will lead to an increase in pension costs for all participating employers roughly equivalent to 5% of their teacher salary costs in the 2024/25 academic year. Work has not been undertaken to estimate an average cost increase across the independent school sector because this was needed to reflect the estimated costs of pension benefits that have been accrued by members of the TPS, and those benefits that are forecast to be accrued in future. Independent schools have the option to cease participation in the scheme, either outright or through phased withdrawal, if they do not consider they can meet the costs or otherwise no longer wish to continue participation.