Robert Lewis, Alexandra Agnew, Grace Houghton and Elizabeth Fitton from Mishcon de Reya dissect the ruling and its wider implications.
The failed challenge to VAT on independent school fees provides fresh insight for lawyers advising clients on human rights claims regarding government policy, and demonstrates the broad discretion retained by Parliament in matters of economic policy.
On 13 June 2025, judgment was handed down in R (ALR and others) v Chancellor of the Exchequer. The claim, brought by way of a judicial review, sought to challenge the compatibility of Sections 47 to 49 of the Finance Act 2025 (which impose VAT on independent school fees from 1 January 2025) with protections afforded by the European Convention on Human Rights (ECHR). The decision was made by three senior judges sitting in the Administrative Court in the High Court of Justice, following a three-day hearing in April this year.
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