We are 'particularly worried' about the effect of Labour's tax policy on SEND provision, warns ISC CEO

Posted on: 19 Jun 2024

Julie Robinson, chief executive of the ISC, has reiterated concerns over how Labour's proposed VAT policy would affect pupils with special educational needs and disabilities (SEND).

The ISC chief executive was speaking to The Telegraph, which was reporting on the impact the VAT policy could have on children with SEND in Scotland. There is no direct equivalent to the Education, Health and Care Plan (EHCP) in Scotland, meaning children with special educational needs currently have no path to exemption from the tax Labour intends to impose on school fees. 

Ms Robinson said: “We are particularly worried about how a tax on education might impact specialist provision in different regions and local areas. A full impact assessment needs to be undertaken to understand the unintended consequences that might play out in different areas, including Scotland.”