Is the UK now in a club of just two countries worldwide that tax schooling for children?

From what I’ve been able to establish (and I’m happy to be corrected) the answer appears to be yes. And not for reasons we should be proud of.

The more you look at it, the more concerning it becomes:

What are we signalling to the rest of the world?

Sometimes, the first country to take a new approach is seen as a trailblazer; courageously leading so others may follow. Is the UK leading the way? (Like Australia was first with their social media ban).

So far, there’s zero evidence of countries lining up to adopt the same approach on VAT.

Recently, Tom Magen shared a map of Europe showing the UK as the only country taxing school fees like a standard consumer service. That got me thinking… What about the rest of the world?

From what I’ve been able to establish, the UK is in a club of two, alongside New Zealand, in thinking a tax on children’s education is legitimate.

In other countries:

In most nations, schooling is not treated like a standard taxable service. Fees are typically VAT-exempt, governments often support parental choice, and funding frequently follows the child.

Different systems. Same principle: Schooling isn’t treated like ordinary consumption.

And here’s another key point…

The policy doesn’t apply to “education” broadly. It applies specifically to schooling for children. Not universities. Not adult learning. Children.

And that makes the contrast even sharper. Because in many other areas, we recognise that children should be treated differently:

  • Children’s clothing → VAT-free
  • Essentials → often zero-rated or reduced
  • Healthcare → protected

But schooling? One of the most fundamental investments in a child’s future?

Treated as a standard taxable service.

Labour has sold this as a necessary way to raise revenue for state schools.

What does this say about the state of our publicly funded system, if this is seen as the solution?

Is placing additional financial pressure on independent schools and families — with many children experiencing disruption, distress, and being forced out of their schools — effectively becoming collateral damage — really a wise approach?

So what does this say?

VAT on school fees and the targeted removal of business rates relief from charitable independent schools reflects a very specific view: that schooling, and parental choice within it, can be treated as a taxable luxury.

Final thought

The Education Not Taxation campaign has launched a petition calling for a rethink. (And of course, you can sign up to Association For Families Of Independent Schooling (AFIS) C.I.C. for new research and analysis on this and other issues affecting families).