Justice and Utility in Education: Evaluating the Socio-Economic Impact of adding VAT on UK private School Fees

Abstract

This study examines the impact of  a value-added tax (VAT) on private school fees in the United Kingdom, with a focus on its implications for socio-economic mobility. The findings showed that  the policy operates as a redistributive mechanism, reallocating resources from higher-income families to strengthen state education and promote fairer opportunities.  From an economic perspective, the policy reflects trade-off theory, as it compels households to reconsider educational spending, which may influence both short-term access and long-term mobility outcomes.  From a Philosophically perception  the measure aligns with Rawls' theory of justice as fairness by reducing structural inequalities and supports a utilitarian rationale through its potential to maximize collective welfare. Nonetheless, the analysis also reveals short-term challenges, particularly for middle-income families who may face restricted access to private education. Overall, the study finds that while adding  VAT on private  school fees can enhance fairness and social efficiency, its contribution to upward mobility is incremental and shaped by broader economic and policy contexts.