On Friday 13 June 2025 the High Court handed down judgment in R (ALR and others) v Chancellor of the Exchequer [2025] EWHC 1467 (Admin), deciding three separate sets of claims challenging the primary legislation which imposes VAT on private school fees.
The first claim, brought by claimants who were backed by the Independent Schools Council, argued amongst other things that the legislation impaired the essence of Article 2 of Protocol 1 of the European Convention on Human Rights (the right to an education).
The second claim was brought by two children with special educational needs (“SEN”) but without Education, Health and Care Plans (“EHCPs”), who argued that the legislation discriminated against them on grounds of their disability, contrary to A2P1 ECHR read with Article 14 (the right not to be discriminated against). That was because their needs, which were being met in the private sector, would not be met in the state sector.
The third claim was brought by parents and children at faith schools, and the schools themselves.
Given the importance of the case, the court sat as a three person Divisional Court consisting of the President of the Administrative Court (Chamberlain J) and two Court of Appeal judges (Sharp P and Newey LJ). On Friday 13 June the Court dismissed all three claims.
In relation to the second claim, the Court accepted the claimants’ evidence that SEN provision in the state sector was in crisis. The Court also accepted that they had a relevant status under A14 ECHR and that they were in a significantly different position to other children i.e. the legislation discriminated against them. However the Court concluded that this discrimination was justified.
Tom Cross KC and Oliver Jackson appeared for the claimants in the second claim, instructed by Paul Conrathe and James Gardner.
The judgment is available here.
