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UK ministers are warned by civil servants who inflicts VAT in private schools fees from January is “the most disturbed” option for students, shown in court documents.

Treasury files reveal that Chancellor Rachel Reeves Dismissed the idea of ​​introducing 20 percent Levy of April or August 2025 to “maximize income”.

Internal communications between the Treasury officials and the Chancellor shines in a light of government consultations in July, in weeks between work-winning in the overall election and rolled the policy.

The writing was obtained by high court as a part of a Legal Problem Against Government of 20 per percentage tax in the private school sector.

Officials discussed a series of vat policy related risks, including school closures, moving state sector and state payment methods.

According to the court documents seen in financial times, the reeves are presented with a “pros” and “cons” table showing different start dates and the effect of each of the sectors.

In the note sent on July 6, a start date of January 2025 is listed as “most disturbing” Scenario and September 2025 “as” least “

Officials told the Chancellor the department for education itself “less likely to break for schools and parents” when changes begin from August 2025.

However, an internal email sent between Treasury officials on July 15 reveals that James Murray, the “April 2025 date begins to make a final decision.

“It notices trade-offs between income maximizing (January) and giving time to schools to prepare (April),” in addition.

Government will continue to make payments from July 29, 2024, is subject to standard rate, because it is intending to prevent the parents to avoid taxes after January 2025.

Documents demonstrated that Reeves warned that the restriction of parents from paying private schools to avoid a “retrospective” step that can result in litigation.

In running to July election, some private schools offer parents to the opportunity to pay many years in many years of tax development when marketing is winning polls.

A crackdown of prepayments from when the notice is made ahead “can be controversial given by law with retrospective effect”, officers write internal email.

“But we believe it is against the widespread conquest of trying to round the changes and to ensure consistent treatment for parents,” they added.

Reeves also ordered prepayments that lead to “some litigation between HMRC and” disputes of unexpectedly unexpectedly unexpected misery “.

Officials mentioned when pre-payment can be executed despite the first but the reeves advised it “harder to justify”.

The court documents show officials estimated that the release of independent students with special education requirements, from VAT chegetion a year, saying a year “unexplored”.

It also suggested in their analysis of about 100 additional independent schools to be nearly in the next three years “directly” as a result of vat fees.

Officials mean that while between 60 and 80 independent schools can close a year regardless of setting the school’s condition, especially small schools “.

They estimate that about 54,000 students transfer to the state sector across the UK, “most of the two years”.

A Treasury spokesman said: “We don’t comment on things in humility.”