Court of Appeal rejects private schools’ VAT challenge – Administrative Court Blog
‘The Court of Appeal has rejected a challenge, based on human rights grounds, to the government’s decision to remove an entitlement to VAT exemption from private schools. Whilst ultimately dismissing the Article 14 ground, along with the A1P1 and A2P1 grounds, the Court of Appeal underlined the importance of Article 14 as a protection against majoritarianism. The judgment is also an example of the post-Shvidler approach to appellate consideration of proportionality. The case is R (BYL and another) v Chancellor of the Exchequer [2026] EWCA Civ 170.’
Administrative Court Blog, 6th March 2026

