Q&A: Private schools lose VAT challenge

The ALR and others v Chancellor of the Exchequer [2025] EWHC 1467 (Admin) case was presented to the High Court for judicial review to contest the UK government’s decision to impose VAT on private school fees as outlined in FA 2025. The claimants included children enrolled in private schools their parents and private school operators who contended that the new policy infringed upon their rights under the European Convention on Human Rights (ECHR). The specific articles of the ECHR being addressed were: Article 2 of Protocol 1 (A2P1): the right to education; Article 14: the right to non-discrimination; Article 1 of Protocol 1 (A1P1): the right to peaceful enjoyment of possessions.

The claim asserted that the new policy would render private schooling unaffordable for children with various specific needs including those requiring special educational provisions faith-based education single-sex schooling for safety or access...