Private school fee VAT judicial review fails (R (ALR) v Chancellor of the Exchequer)
Public Law analysis: Sections 47-49 of the Finance Act 2025 were introduced to give effect to the Labour Party’s Manifesto Commitment to charge VAT on private school fees, in part to raise funds for reinvestment in the state sector. Those measures were challenged by a number of claimants, and were held by the Divisional Court to be lawful. The decision was compatible with the right to education under A2P1 because it did not impair ‘the very essence’ of the right, and was a proportionate means of achieving the legitimate aims of the policy. The court also held that the measures did not unjustifiably discriminate against certain minority groups (Article 14 read with A2P1), including children with SEN and certain religious minorities. Finally, the court considered that NAO Reports attract Parliamentary privilege and, as such, cannot be relied upon to establish a contested fact in legal proceedings. Written by Khatija Hafesji, barrister at Monckton Chambers.