Overview
- The two-day appeal in London brings Christian schools and Orthodox Jewish families arguing the VAT breaches Convention rights by impeding access to faith-specific education not available in the state sector.
- Counsel for the Government, Sir James Eadie KC, told judges the policy was intentionally redistributive, reflected a manifesto pledge and was expected to raise up to £1.7 billion a year.
- The High Court previously dismissed a similar challenge but noted the measure could disproportionately affect lower‑income families and immediately displace around 3,000 pupils.
- Head teachers say low-fee faith schools serving modest-income families are being hit hardest, with the Independent Schools Council reporting 105 private school closures affecting an estimated 25,000 children since the tax began.
- Claimants seek relief tailored to religious schools after ministers rejected exemptions or fee thresholds as unfair and vulnerable to avoidance, with no Court of Appeal judgment yet reported.