Labor has admitted that they have rejected calls to release children with special needs of private school VAT, partly because the 'income purchased', the judges has been told.
In an extraordinary disclosure of the Supreme Court, the government said that the saving of these children of the tax would be 'incompatible' with 'the principles that underlie the policy'.
These include 'increasing extra tax revenues', according to documents submitted to the court by lawyers who represent Chancellor Rachel Reeves.
Separately, an expert also told the court up to 6,500 children with special educational needs and disabilities (shipping) can be 'displaced' because of the policy.
The new VAT of 20 percent on private school costs, promised in the election manifesto of Labor, came into force in January.
Three groups of families – most of whom are anonymous – come to a member of private schools in establishing a judicial assessment claim against the tax.
In written entries, Sir James Eadie KC, who represents the government, said the ministers 'extensively consulted' and 'weighed the advantages and disadvantages of various possible exemptions', including those for sending children.
Moreover, they considered the 'benefits and deviations of the later introduction of the measure' – for example in September 2025 'at the start of the school year'.
Labor today admitted that they have rejected calls to release children with special needs of private schools (shown: children who are not involved in the case that protests)
The Supreme Court heard the exemption of students with special needs of VAT 'incompatible' with 'the principles that support the policy' (shown: children who are not involved in the case protesting)
Judges were told a reason not to allow VAT exemption for children with special needs, was because it would be 'income that purchase' (depicted: families who are not involved in the case that protests)
However, he added: “After he had considered 17,502 consultation reactions, the government rejected the exemptions and the delayed delay because they were incompatible with the principles that are based on the policy, namely the income that decreasing, unfair, unfair and/or administratively heavy.”
He said that the 'central objectives' in the implementation of the tax include 'the annual increase in additional tax revenues by 2029-2030 to invest in public services, including the state education system, and to improve the honesty of the tax system in general.'
And he added that the Office for Budget Responsibility (OBR) projects will yield the measure of £ 1.5 billion in 2025/26, rose to £ 1.7 billion per year by 2029/30.
Jeremy Hyam KC, who represents some families, told the court that the government had estimated that it would “lose” £ 450 million a year from VAT income if they created an exemption for all children with Send.
These costs include the assumption that some extra families try to falsely claim that their child had sent to avoid the VAT, he said.
Mr Hyam said that ministers were of the opinion that it would be 'priceless' for the treasury to send children to pay the tax.
And Barry Huggett, a witness from expert who supports the things of the families, said that the tax could 'move' up to 6500 children with the private sector.
He said that the effect of prices of such vulnerable children seems to be something that ministers “just didn't consider.”
Charlie Gunns, 12, who has transversal myelitis, and his mother Leanne, traveled from their house in Norwich to support the claimants
The case has attracted supporters from all over the country, with protesters who are not involved in the case who attend the Supreme Court with placards
Plaintiffs Stephen White and son Josiah, 14, who have chosen not to be anonymous, attended the High Court with Sister Joy
Mr Huggett is the chief advisor for Send to the Independent Schools Association (ISA) and chairman of the Advisory Group for Send for The Independent Schools Council (ISC).
The former main teacher received an OBE in 2014 to send education.
In a witness statement to the court, Mr Huggett said that his calculation is based on the fact that the government's own estimate suggests that 35,000 students can generally be displaced, with part of it that is expected to be sent.
Hyam said to court: “There is a real problem and the government knew.”
He said that on the basis of the “own evidence of the government” of the sending families who use private schools, “6,500 that can probably no longer pay it will be displaced.”
He added: “It is not fair to remove a vulnerable child who needs support from an environment where their needs are met where they are not paid without reasonable justification.”
And he said he was far from rich, parents of sending children choosing private schools as a result of despair 'because their needs cannot be met in the state sector.
“It's not fair because those children have failed by the regular system,” he added.
One claimant family pays for their child with autism to attend a private school with the help of a lifespan of a disability, but will have to take it off because of VAT.
Chancellor Rachel Reeves is confronted with a judicial assessment claim in the Supreme Court on the new VAT of the government at private school costs
Children who are not involved in the case were closed in the protest on 1 April outside the High Court
Labor has drawn up an exemption for sending children with training, health and care plan (EHCP), which entitles them to a higher level of support supported by the State.
However, only a small part is able to get an EHCP, so that the vast majority of shipping families have to pay the tax.
In October 2024, the OBR estimated that the policy would lead to 35,000 fewer students at private schools.
The entries of the government to the court say that the 6500 figure is a 'inadequate assumption', but offers no alternative estimate.
The challenge is based on the tax, the tax is a violation of the right of children to education under the European Treaty of Human Rights.
The different families also say that it is 'discriminatory' it is because their child has sent a preference for religious education, or because they need an all-girl environment.
Among the claimants are Jewish students at specialized religious private schools that are afraid of anti -Semitic attacks when they enter the state sector.
There is also a girl who had to go to a single-sex private school-the only school school in her area of ​​'intimidation' by boys at her co-education state school.
And there are also claimants who use Christian private schools, because they cannot get the same religious training in the state system.
One is Stephen White, who has chosen not to be anonymous, and whose oldest four children are at Bradford Christian School, a private Christian school in West Yorkshire.
On Tuesday he helped a protest outside the High Court to mark the opening of the case, accompanied by dozens of other parents from all over the country who are not involved in the case.
A government spokesperson said, “We don't comment on current lawsuits.”
