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High Court says imposing VAT on private school fees is not a breach of human rights
School girls walking to school

THE High Court rejected claims today that imposing VAT on private school fees was a breach of human rights.

A group of private schools, pupils and their parents argued that the Treasury’s decision to apply VAT to fees is discriminatory.

Dame Victoria Sharp, Lord Justice Newey and Mr Justice Chamberlain said that the government is not legally required to help children access private schools as they rejected the case in a 94-page decision.

They said that while the legislation does interfere with some of the group’s human rights, there is a “broad margin of discretion in deciding how to balance the interests of those adversely affected by the policy against the interests of others who may gain from public provision funded by the money it will raise.”

They added that the parts of the European Convention on Human Rights referenced in the case “go no further than the right of access to whatever educational system the state chooses to provide … and the right to establish a private school.”

“They do not include any right to require the state to facilitate one’s child’s access to a private school, even if the parent’s reason for preferring a private school is a religious one.

“Nor do they impose any general obligation on the state not to hinder access to private education.”

The Treasury defended the policy, which was introduced on January 1 with HM Revenue and Customs and the Department for Education also taking part.

Sophie Kemp, partner and head of public law at Kingsley Napley, who represented the claimants, described the ruling as a “disappointing decision.”

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