At the end of June, new Chancellor Rachel Reeves (then,still Shadow Chancellor) had hinted the vat imposition would be delayed until at least January 2025. Commentators have suggested it is now more likely to come at the start of the 2025-26 school year. At present, independent schools do not have to charge VAT on their fees because there is an exemption for the supply of education. This also means that independent schools cannot recover VAT in most circumstances. The Institute for Fiscal Studies (IFS) predicts that removing tax exemptions from independent schools, of which VAT forms a significant proportion, would result in an effective VAT rate of 15% “after allowing for input deductions, likely VAT on boarding fees and exemptions for specialist provision”. Independent special schools represent a third of special schools and educate 5% of pupils with EHC plans. In 2022, local authorities placed over 20,000 children and young people in independent special schools. Most of the funding for these schools comes from the state. Speaking to LBC radio on 18 June 2024, Keir Starmer stated that there would be an exemption from the scheme for affected pupils. This would apply to those children with SEND and an EHC plan that made specific provisions regarding private schools.

The Government has appointed Bridget Phillipson as the new Secretary of State for Education. She has also been appointed as Minister for Women and Equalities. Both are roles she had shadowed while in Opposition. Also appointed to the DfE Education team are: Annelise Dodds; Catherine McKinnell; Jacqui Smith; Janet Danby; and Stephen Morgan.