- Judgment Overview: The UK High Court confirmed the government’s decision to remove the VAT exemption on private school fees, imposing a 20% tax, following a challenge from affected families and private schools based on human rights claims.
- Claims and Legal Basis: The appellants argued that the VAT removal violated rights under the Human Rights Act, particularly regarding the right to education and non-discrimination; however, the court ruled that the government had the discretion to impose such a tax without infringing on essential rights.
- Court’s Rationale: The High Court concluded that the imposition of VAT was proportionate and aimed at raising revenue for public resources, allowing Parliament to make policy choices without an obligation to subsidize private education, thus dismissing the claims from both parents and schools.
Source Judiciary.uk
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