Jurisdiction(s):
United Kingdom

Divisional Court upholds VAT on private school fees: wide margin on redistributive policy, strict ab ante test, Thlimmenos focuses on lack of exemptions, NAO reports parliamentary proceedings (England and Wales)

Published on: 21 July 2025

Published by a LexisNexis Public Law expert

Legal News

Article summary

R (on the application of ALR) v Chancellor of the Exchequer [2025] EWHC 1467 (Admin)

What are the practical implications of this case?

Although much turns on the particular facts, four legal points have broader reach.

First, the court granted the defendant a particularly wide latitude. Beyond its nature as social and economic policy, weight was placed on the aim of raising funds to support state education—regarded as a redistributive measure, engaging judgement rather than strict legal reasoning—and on the fact the step reflected a manifesto pledge and had been extensively debated in Parliament.
Second, the court clarified what an ‘ab ante’ challenge means. Such a claim is brought before a measure takes effect; it is not simply a systemic (as opposed to individual) claim. Where a challenge is pursued ab ante, the court will not declare a provision incompatible with a Convention right, or quash the measure, unless its operation would be incompatible with Convention rights in all, or nearly all, instances...

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