R (ALR) v Chancellor of the Exchequer

Subject Matter

HUMAN RIGHTS — Education — Private schools — Legislation removing VAT exemption for provision of private school education — Whether incompatible with right of access to education — Whether disproportionate interference with such right — Whether involving unjustified discrimination in enjoyment of such right — Human Rights Act 1998 (c 42), Sch 1, Pt I, art 14, Pt II, art 2 — Finance Act 2025 (c 8), ss 47, 48, 49

[2025] EWHC 1467 (Admin); [2026] 1 WLR 10; [2025] WLR(D) 320, DC

HUMAN RIGHTS — Peaceful enjoyment of possessions — Private schools — Legislation removing VAT exemption for provision of private school education — Whether incompatible with right to peaceful enjoyment of possessions — Whether depriving private schools or parents of private school children of “possessions” — Whether involving unjustified discrimination in enjoyment of such right — Human Rights Act 1998, Sch 1, Pt I, art 14, Pt II, art 1 — Finance Act 2025, ss 47, 48, 49

[2025] EWHC 1467 (Admin); [2026] 1 WLR 10; [2025] WLR(D) 320, DC