BSA urges UK government to reverse VAT on boarding fees following fall in international pupil numbers

The BSA has renewed its call for the UK government to reverse VAT on boarding school fees after new data showed a decline in international pupils. 

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

Meanwhile, Home Office data obtained by BSA following a freedom of information request shows visa applications to attend UK independent schools fell by 25.2% between 2023-24 and 2024-25, from 16,685 to 12,473. 

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

Robin Fletcher, BSA Group’s chief executive, said: “Taxing sleep is having a material effect on the UK’s standing on the global education stage as shown by the fall in international pupil numbers. The long-term effects of this policy will not be felt until it’s too late and the UK’s soft power is lost.  

“VAT 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.”