Overview
- Three senior judges dismissed the human rights challenge, finding the levy does not breach the right to education and noting home education remains a lawful option.
- The case was brought by religious schools, pupils and parents who argued the tax would make faith-based provision unaffordable and threaten school viability.
- The charge took effect in January 2025 as part of a fiscal package, with ministers projecting about £1.8 billion a year by the end of the decade.
- The Independent Schools Council says more than 100 independent schools have closed since the policy began, a claim used by campaigners to illustrate sector strain.
- Treasury officials defended a uniform approach, rejecting exemptions for lower-cost schools on the grounds they would create disparities and distort incentives.