The WLR Daily case summaries
[2025] WLR(D) 320
King’s Bench Division
Rex (ALR) and others v Chancellor of the Exchequer
Rex (ALX) and another v Chancellor of the Exchequer
Rex (Emmanuel School (Derby) Ltd (trading as Emmanuel School) and others v Chancellor of the Exchequer
[2025] EWHC 1467 (Admin)
2025 April 1–3, 14; June 13
Dame Victoria Sharp P, Newey LJ, Chamberlain J
Revenue— Value added tax— Education— Claimants providing or requiring private school education for special educational needs or need for single-sex education, faith-based curriculum or foreign curriculum— Government removing VAT exemption for private school fees— Claimants unable to afford increased fees whilst state-funded education unable to provide for specific needs— Whether imposition of VAT on private school fees incompatible with right to access education— Whether measure discriminatory— Whether decision not to create exemptions for exceptional circumstances proportionate—
Value Added Tax Act 1994 (c 23), Sch 9
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Human Rights Act 1998 (c 42), Sch 1, Pt I, art 14; Pt II, art 2
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Finance Act 2025 (c 8), ss 47–49