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Open Review evidence underpinning recent tax reforms affecting independent schooling

Created by Michelle Daniells
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Commission an independent review of the evidence underpinning tax reforms implemented in 2025 affecting independent schooling: VAT on fees & removal of charitable business-rates relief, including their cumulative effects, assumptions & forecasts, assessed against evidence since reforms took effect.

A parent-led organisation, the Association for Families of Independent Schooling (AFIS), has analysed the published evidence underpinning the Government’s pre-implementation assessment of tax reforms affecting independent schooling and identified questions about assumptions, data, methodology and forecasts, including family and school responses, pupil movement, state education and public finances. We believe many questions still cannot be resolved from published information. Evidence of outcomes is now emerging, allowing the original forecasts to be tested

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