The High Court handed down judgment on Friday in R (ALR and others) v Chancellor of the Exchequer.
The case concerned a challenge to the imposition of VAT on private school fees, introduced in January 2025. The policy was challenged on several grounds, including that it would disproportionately impact children with Special Educational Needs (SEN) whose needs could not be met adequately in the state sector. All of the claims were dismissed.
The case also raised a number of issues relating to Parliamentary privilege, on which the Court gave a detailed judgment.
The full judgment is available here.
Jeremy Hyam KC, instructed by Paul Conrathe of Sinclairs Law, represented two children with special educational needs currently in private schools.
Matthew Donmall was one of the counsel (led by James Eadie KC) instructed by HM Revenue and Customs Litigation Directorate Legal Group for the Defendant, First Interested Party and Intervener.
David Manknell KC, leading Rajkiran Arhestey, was instructed by the Office of Speaker’s Counsel on behalf of the House of Commons.
