Overview

• Three judges at the High Court rejected all three legal bids on June 13 to overturn Labour’s 20% VAT on private school fees, which came into force in January.
• The tax is forecast to generate between £1.5 billion and £1.7 billion annually, funds originally pledged for state education improvements.
• About 11,000 pupils have left independent schools since the levy began, prompting closures including Bishop Challoner School in Kent.
• Families of children with special educational needs and those seeking faith-based education say the policy disproportionately affects them.
• Opponents accuse the government of breaking its promise to ring-fence every penny for state schools after the prime minister linked the funds to affordable housing