Three private Christian schools in the UK — Emmanuel School in Derby, Branch Christian School in Yorkshire, and King’s School in Hampshire—along with several Christian parents, are preparing to sue the UK government over Labour's proposed imposition of VAT on school fees.
According to The Times, this judicial review seeks to challenge the tax because it unlawfully discriminates against Christian schools and families by threatening closures.
The claimants argue that taxing education is unprecedented in the UK, and the VAT policy is "oppressive" and violates human rights law by disproportionately affecting Christian institutions.
The schools' legal team has notified ministers that unless the draft legislation is withdrawn, they will pursue legal action.
They also argue that the policy fails to account for a parent’s ability to pay, making it disproportionate and unfair.
Headteachers, including Caroline Santer from King’s School, voiced concerns, calling the plans “ill thought out” and warning of significant negative impacts on the broader education system.
This legal challenge comes amid calls from education unions and some private schools urging Chancellor Rachel Reeves to delay the tax, set to be introduced in January 2024.
However, the government has reaffirmed its commitment to implementing the measure on schedule.
The plaintiffs also argue that the proposed VAT violates anti-discrimination rights enshrined in the European Convention on Human Rights and could harm Christian education, where teaching is framed through a Christian worldview.