VAT on fees: 'It's clear that the government’s sums just aren’t adding up'

Speaking to The Spectator on the effect of the tax 18 months after it was introduced, Ms Cunnane said: "It's clear that the government's sums just aren't really adding up."

Ms Cunnane warned that, if current trends continue, the number of pupils moving from the independent sector into the state sector could exceed the government's original forecasts. She also noted that, for some schools, VAT on fees has "proven a bridge too far", adding to a number of financial pressures already facing the sector.