VAT exemption on private school fees consultation submission: FOI release

Information requested

A copy of the Scottish Government's submission to the UK Government's consultation earlier this year on ending the VAT exemption on private school fees.

Response

I enclose a copy of most of the information you requested.

Exemptions under sections 29(1)(a) 38(1)(b) and 33(1)(b) of FOISA applies to some of the information you have requested. Section 29(1)(a) relates to the development of policy, section 38(1)(b) relates to the personal information of a third party within the release, and section 33(1)(b) relates to substantial prejudice to commercial interests regarding some information relating to one school.

Sections 29(1)(a) and 33(1)(b) exemptions are subject to the 'public interest test'. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption. We recognise that there is some public interest in release because the UK Government decision to remove the VAT exemption on independent school fees continues to be a subject of public discourse. However, this is outweighed by the public interest in space protected for the development of policy that suitably reflects the distinctive nature of the Scottish education system.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.

FOI 202400442217 - Information released - Annex

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