Is VAT affecting private school results?

It might well be a bit of a stretch to believe that the effect of VAT being imposed on private schools in January 2025 is responsible for the decline in the percentage of pupils in such centres awarded Level 7 or above in GCSE level qualifications in some subjects this year, but, interestingly, there has been a decline in the percentages awarded Level 7 or above in some key subjects in such centres.

The subjects include: biology; business studies; chemistry; citizenship; drama; England; English Literature; mathematics; physics and social sciences. Most of the falls are probably not significant, being only a matter of a decimal point or two, and thus within the expected margin of error. Indeed, in most subjects the percentage gaining level 7 of above is still higher than in 2019, before covid struck.

This year, although physics dropped from 60.8% in 2024 to 60.0% in 2025, and mathematics from 33.5% to 32.0% – subject where percentages in the public sector schools generally increased, although they still remain well below the percentages achieved by the private sector centres. In both subjects the private sector percentage was above the 2019 outcome. In mathematics, it might be that 2024 was ‘a good year’, and 2025 is a more normal outcome?

Now, another possible explanation for the drop in percentages, if it isn’t disappearing pupils, might be that the teacher supply crisis is finally impacting private sector schools in some subjects where recruitment is challenging. This might possibly be responsible for the declines in physics and mathematics percentages.

Another possibility is a change in entry policies that allowed marginal candidates to enter, but considering the financial consequences of widening entry at a time when private sector schools might be expected to be looking for cost saving measures, this reason seems unlikely.

Since many private schools are day schools, as a result it would be interesting to know to what extent parents have invested additional funds in private tutoring and Easter revision classes for pupils where there were concerns about outcomes after any ‘mock’ examinations. However, I suspect such investment would be more likely be at ‘A’ level than at GCSE, except perhaps in English and mathematics.

There is a useful table that allows comparison between public and private sector institutions Outcomes by centre type

The outcomes for physics at Level 4 or above are interesting

Grade 4 and above in Physics GCSE %2019202320242025diff 2023 to 2025
All State Funded91.490.290.491.00.80
Independent schools inc CTCs96.896.296.495.9-0.30

The trend in state funded institutions has been upward, despite any possible issues with staffing, whereas the picture is more mixed in the private sector. However, neither percentage take account of who is allowed to take the subject and the prevalence of combined science in many state-funded schools rather than the separate sciences.

Perhaps even more interesting is how different state schools perform with different groups and the extent to which MATs can achieve good results across the Trust.

Leave a comment