In October, the Office for Budget Responsibility said the policy would mean 35,000 pupils would be unable to attend private schools as most of the increase would be passed on to parents.
Responding to the claims they had “cried wolf” over the impact of VAT, Julie Robinson, chief executive of the Independent Schools Council, said: “The VAT on fees policy has already had a very real impact on schools and families.
“We remain concerned that there might not be the right spaces in the right places for children whose education is disrupted by this policy, especially exam students and those transferring mid-academic year.
“The full effects of this policy are yet to be seen, and we are particularly worried about how this tax on education will continue to impact families, specialist provision, and capacity in the state sector.”
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