Fife farmer Murdo Fraser has made sacrifices to send his three children to private school.
But he fears it is families like his that will suffer with the imposition of VAT on private school fees – facing soaring costs or having to withdraw their kids.
So, he says, instead of levelling the playing ground it will create a greater gulf between those who are privately-educated and those who are not.
The new Labour government could scrap VAT exemption for UK private schools as early as January 2025 as it presses ahead with its manifesto pledge.
It says this will raise £1.5 billion in revenue and pay for 6,500 extra teachers. But it’s recognised this will also force some families to take their children out of fee-paying schools.
‘Burden’ on state schools
Those against the move, like Murdo, say not only will that disrupt the education of those children but it will place an additional burden on local authority schools.
And Fife and Perthshire are among the areas of Scotland which could be most affected.
They have the fourth and fifth biggest populations of children – 2,240 and 1,290 respectively – at independent schools. This is according to 2022 statistics recorded by the Scottish Council for Independent Schools (SCIS).
Murdo believes Labour’s policy is rooted in “politics of envy” – a “socialist” government taking a swipe at the privileged.
He says:Â “Kids of the super-rich will always be privately-educated.
“If the guys like us that are counting the pennies move away it will become even more privileged; there’s an even bigger divide.”
Murdo and wife Sally, live near Auchtermuchty.
They moved all three of their children from Bell Baxter High School, in Cupar, to Glenalmond College.
Only their youngest, aged 15, is still at school and has three years to go.
No Disneyland holidays and a 2008 Mini
They have tightened their belts to pay school bills. There were no holidays to Disneyland for their children and Murdo drives a 16-year-old Mini.
He says: “We’ve chosen to make sacrifices, my wife and I, to afford this.
“We thought this is something good we can do for the kids. There will be lots of nights of beans on toast and driving around in my old Mini but the outcome will be good.”
VAT could significantly increase their son’s fees. Murdo says: “For us it will be bloody hard but we will make it work.
“We’ve seen both sides of the coin, the state sector and the private sector.
“The benefits from private schools and they way they are run are massive.”
Sports development at private schools
One of these benefits is sports development – the very reason he and Sally were drawn to private education.
Their eldest was showing skill as a rugby player and Glenalmond College is renowned for its rugby offering.
If school budgets are put under pressure, could that suffer?
“The private sector has held up Scottish rugby, giving kids opportunities through bursaries, scholarships whatever,” Murdo says.
“If all that slides away the state sector is offering nothing for sports.
“The current Scotland (rugby) captain Jamie Ritchie went from Madras to Strathallan School. George Horne went from Bell Baxter to Strathallan. Would these guys be as good if that didn’t exist?
Estimates of how pupil rolls will decline as a result of levying VAT range from 20% to 3% to 7%.
Can local authority schools cope with extra pupils?
The higher estimate is in a report commissioned by the UK-wide Independent Schools Council, based on VAT being added to fees in full.
The lower is from the Institute for Fiscal Studies, which points out fees won’t necessarily rise by 20%.
The Scottish Government and councils argue there is capacity to accommodate these extra pupils in local authority schools.
However, children may live in an area where their catchment school is already bursting at the seams.
Near neighbours in St Andrews are private school St Leonards School and local authority secondary Madras College.
Occupancy at Madras College was 95.4% in September 2022.
That was the last published pupil census and hundreds of new houses are being built in the town.
But Fife Council expects to be able to accommodate any pupil increase as a result of VAT on private school fees.
Head of education Shelagh McLean says: “Our potential Fife pupil numbers currently attending private settings are not anticipated to be significantly large.
“At this point we do not anticipate a negative impact and should have capacity across our school estate, dependent upon home addresses.”
What is the situation in Perth?
Excluding those for children with special needs, there are six private schools in Perth and Kinross area.
Two of them, Strathallan School and Kilgraston School, are within the catchment area of Perth High School which has a high occupancy rate.
The new Perth High being built will have the same pupil capacity.
However, a review is under way of the city’s secondary school catchment areas.
Perth and Kinross Council says: “We have seen no evidence of an increase in demand for places in our schools from parents or guardians whose children are currently in private schools.”
Ardvreck School is supporting worried families
Ardvreck School, in Crieff, says it is supporting concerned families.
A spokesperson said: “We have been working alongside other independent schools and the Scottish Council for Independent Schools, SCIS, in the hopes that our joined voices are heard and as many individuals are made aware of the significant negative impact this exemption will have on so many families who chose to to send their children to independent school.
“The school will do all it can to absorb an increase to the extent that it can, with the aim of keeping a fee increase to a minimum.”
Revenue generated by levying VAT on private school fees will need to be balanced against the cost of educating additional children in local authority schools, according to the SCIS.
The state school sector is already struggling with the number of ASN children it has. We would be adding to that burden.”
Lorraine Davidson, Scottish Council for Independent Schools
Chief executive Lorraine Davidson says: “It is not just us that will be affected.
“Many people in Scotland send their kids to independent schools because they have additional support needs and the state school sector is already struggling with the number of ASN children it has.
“We would be adding to that burden.”
Labour, however, points to the benefits in education for all the revenue will create.
Extra money to improve education for all
Claire Baker is the Labour party’s MSP for Mid Scotland and Fife.
She says: “In the face of persistent poverty rates, when there are families struggling to clothe or feed their children, the priority needs to be put on addressing the underlying causes of inequality including in our education system.
“Every child in Scotland deserves a quality education and the focus of government should be on supporting state schools to deliver that.
“The removal of the VAT exemption for private schools, which has been a Labour policy for a number of years, will result in additional resource being made available to improve educational outcomes in our schools.
“If it also helps increase the diversity of the pupil cohort that would be a welcome consequence.”
Conversation