BSA urgesย UKย government to reverse VAT on boarding fees following fall in international pupil numbers

Posted: 24th June 2026

The BSA has renewed its call for theย UKย government to reverse VAT on boarding school fees after new data showedย a decline in international pupils.ย 

The 2026 Independent Schools Council (ISC)ย census, publishedย today,ย reports a 10.1% fall in non-British pupils with parents living overseas, from 25,526 inย Januaryย 2025 to 22,941 inย Januaryย 2026, with 93% of these pupils boarding.ย ย 

Meanwhile,ย Home Office data obtained by BSAย following a freedom of information requestย shows visa applications to attendย UKย independent schools fell by 25.2%ย between 2023-24 and 2024-25, from 16,685 to 12,473.ย 

BSA is writing to its parliamentary network calling for VAT on boarding fees to be reversed. The story was also covered byย The Times.ย ย 

Robin Fletcher,ย BSA Groupโ€™s chiefย executive, said: โ€œTaxing sleep is having a material effect on the UKโ€™s standing on the global education stage as shown by the fallโ€ฏin internationalโ€ฏpupil numbers. The long-term effects of this policy will not be felt untilย itโ€™sย too late and the UKโ€™s soft power is lost.โ€ฏย 

โ€œVAT on fees has forced some schools to close or stop boarding and has not raised the sums the government wanted. It has cost jobs, impacted local communities, put pressure on maintained schools and reduced the opportunity for young people to experience boarding.”

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