St Leonards Head Issues Stark Warning Over VAT Policy

Simon Brian, Head, St Leonards School, St Andrews

Calls for Repeal Following Front-Page Coverage in The Scotsman

St Leonards School has issued a statement today following last week’s front-page coverage in The Scotsman, in which Head, Mr Simon Brian, speaks out against the UK Government’s decision to impose VAT on independent school fees. Describing the policy as a “live experiment” being conducted on children’s education, Mr Brian has called on national leaders to urgently reassess the impact of the tax before long-term damage is done to pupils, families, and the wider education sector.

Mr Brian noted that the introduction of VAT “has gone from being a political soundbite to a live experiment with children’s education,” adding: “Well, the numbers are now in.” He highlighted new Scottish Council of Independent Schools census data showing that independent school rolls have already fallen sharply: down 10.3% in Edinburgh and 10.2% in Glasgow since VAT was announced. “Almost 3000 pupils [have] gone from the sector in just two years,” he said.

Drawing on independent analysis by BIGGAR Economics, Mr Brian stressed that once pupil numbers fall by 13%, VAT on fees “stops raising money and becomes a net cost to the public finances.” He warned that Scotland is now close to this point: “If the current trend continues, that tipping point will be reached by the 2026/27 school year; that’s in nine months.”

Mr Brian issued a direct and respectful appeal to the UK Government’s leadership: “My plea to Keir Starmer and Rt Hon Rachel Reeves is straightforward and respectful: please look at the Scottish data, do the maths, and be prepared to adjust course.”

He also highlighted the wider implications of the policy, warning that a tax intended to fund education is, on current trends, “about to become one of the very few taxes that will actually cost the state more money; while, by the way, overloading the educational system and, incidentally, disrupting thousands of young people’s schooling.” 

St Leonards supports open engagement with policymakers and urges the Government to respond swiftly to the data emerging from Scotland, where the impact of VAT is already being felt across families, schools, and the wider education system.

St Leonards School, St Andrews, Scotland

St Leonards is a leading boarding and day school in St Andrews, Scotland, following the International Baccalaureate curriculum, from age 4 to 18. Pupils follow the Primary Years Programme (PYP) in Kindergarten to Year 6, the Middle Years Programme (MYP) in Years 7-9, and either the Career-related Programme (CP) or Diploma Programme (DP) in the Sixth Form. In Years 10 and 11, pupils study GCSE and IGCSE courses. In 2022, St Leonards was named the UK’s Independent School of the Year for International Experience. It has also been recognised as Scottish Independent School of the Year for Academic Performance 2024 and received the BSA Boarding Research Award in both 2022 and 2023. St Leonards a finalist for the 2025 Independent Schools of the Year Award: North.