A family barrister has urged solicitors not to wait for the outcome of an appeal against VAT on private school fees, and warns some parents may be “unfairly absorbing” the fees.
Suzanne Syme, a specialist in financial remedy cases and private family law at Harcourt Chambers, was junior counsel in the Court of Appeal case on school fees orders and is encouraging solicitors not to wait for the outcome of the Supreme Court hearing in December.
“Waiting for December will not remove the tax”, she warned.
“Families with a real affordability problem should be taking advice now, not holding out for a ruling that is unlikely to put money back in their pocket.”
There have been two challenges to the issue based upon an alleged conflict with human rights, in R (ALR and others) v Chancellor of the Exchequer [2025] EWHC 1467 (Admin) and in the Court of Appeal in R (BYL) v Chancellor of the Exchequer [2026] EWCA Civ 170. The Supreme Court has listed the appeal for 1 and 2 December 2026.
The 20% VAT on private school fees has applied since January 2025, but Syme points out most separation orders were drafted before it existed.
“A cap of £18,000 against net fees of £16,500 looked generous in 2022. With VAT the invoice is £19,800 and the other parent absorbs the £1,800”, she explained.
“The order binds the parents, not the school. Where both signed the enrolment contract, the school can pursue either for the full sum. No family court has yet ruled on whether existing orders cover the VAT. It turns entirely on drafting.”
The guide, School Fees, VAT and Separated Parents: A Guide for the 2026 to 2027 School Year, sets out the current position on VAT and explores parents’ liabilities and when a school fees order can be varied.
