Private school fees in Scotland have been under pressure since the UK Government introduced VAT on school fees in January 2025, and a new comparison with Ireland is putting the issue back in the spotlight.
The article, by Kathleen Nutt, looks at whether Scotland could learn anything from Ireland’s lower-fee private school model, where schools do not charge VAT and many also receive state support towards teaching costs.
Irish schools pitching to UK families
The piece begins with a family conversation about Clongowes Wood College in County Kildare, a boarding school in the Irish Republic. The school’s website describes it as “a leading boarding school set in beautiful surroundings, 30km from Dublin in the hear of the Co.Kildare countryside,” and says: “Since 1814, Clongowes graduates have become leaders in the areas of business, sports, politics and the arts.Our warm and happy school puts the care and nurturing of each individual student at the heart of everything we do.”
Its annual boarding fee is listed at €26,550 (£22,800), which the article notes is not far above the cost of a day place at an independent school in Scotland, currently around £20,000.
The King’s Hospital School in Dublin is also actively targeting families from Scotland and the UK. On its website it asks: “Looking for an Irish boarding school with UK-level excellence and no VAT?”
The school adds: “The King’s Hospital School is a co-educational community combining strong academics, sport, and pastoral care, only 25 minutes from Dublin Airport. Founded in 1669, we are one of Ireland’s oldest and most respected boarding schools … Over 350 years of tradition. Excellent Leaving Cert results and college progression.
“Modern boarding houses with live-in staff. Sport, arts, music, and enrichment programmes …. Affordable fees for UK families.”
Higher fees in Scotland, lower rolls
The article says Irish day fees for domestic pupils at independent schools are around €9,360, or about £8,040, a year. It also reports that Irish fee-charging schools have seen enrolments rise, with Irish Government figures showing an 11% increase between 2015 and 2025. In 2025-26, there were 27,635 pupils in fee-charging independent schools, equal to 6.4% of post-primary enrolment.
That stands in contrast to Scotland, where the Scottish Council on Independent Schools said enrolment in independent schools fell after VAT was added to fees. A report by Biggar Economics found almost 3,000 fewer pupils in Scottish independent schools, primary and secondary combined, since January 2025.
The SCIS said there were 28,876 pupils in 2023, before VAT was imposed, falling to 27,781 in 2024 and then to 25,919 at the start of the current school year. It said 4.2% of Scottish pupils now attend independent schools.
Schools selling assets and cutting costs
The article says the falling rolls have contributed to closures and property sales. Schools cited include Fernhill School in Rutherglen and Drumduan School near Forres, which was co-founded by actress Tilda Swinton.
Earlier this year, Hutchesons’ Grammar School in Glasgow put its primary school building in Kingarth Street and later its tennis courts in Darnley Gardens up for sale, with all pupils to be located at the Beaton Road campus.
Anthony Simpson, principal of the newly merged Erskine Stewart Melville School, said: “I won’t name names, but you will soon see which schools are selling off property and rationalising on to one site because their numbers have dropped or because they need the funds to be able to plug a short-term gap,” he told The Scotsman.
“If we hadn’t taken significant action, then we’d have been worried about the future of the school, and I think that’s true for all schools in Scotland and beyond. I’ve worked in lots of other schools in the UK, and they’re all having the same conversations.”
What Ireland is doing differently
The article says Irish fee-paying schools have avoided sharp fee increases in part because of subsidies towards teaching costs. Daniel Kruger of Alexandra College said: “It is worth noting that fee-paying schools in Ireland also benefit from some state support towards teaching costs,” adding that the school’s not-for-profit structure helps direct resources back into pupils’ education, staff and facilities.
A spokeswoman for King’s Hospital School said: “The Irish education system is outperforming many in the world,” and pointed to OECD PISA figures for 2022. Those figures placed Ireland first in reading among EU and OECD countries, while England was seventh and Scotland 10th. In maths, Ireland was fourth among OECD countries, England 10th and Scotland 29th.
The spokeswoman also said: “The UK independent schools did have subsidies until the late 90s, which then resulted in increased fees and made the system less accessible for families,” and added: “The VAT increase has now compounded that.”
Pressure building in Scotland
In Scotland, the sector says VAT is only one part of the pressure. The SCIS points to a 30% increase in nationally determined teacher employment costs, higher National Insurance contributions and rising energy prices. Lorraine Davidson, chief executive of the SCIS, said: “Independent schools are not immune from the significant financial pressures affecting charities, families and businesses across Scotland. Fee increases in recent years have reflected substantial cost increases beyond schools’ control, including VAT on fees, a 30 per cent increase in nationally determined teacher employment costs, higher National Insurance contributions, rising energy prices, and the removal of business rates relief,” said Lorraine Davidson, chief executive of the SCIS.
She also said independent schools provide around 12,000 jobs across Scotland and spent £359 million on salaries and £216 million on employment taxes last year. The SCIS said taxpayers in Scotland will have to pay an extra £16 million this year, rising to £200 million annually by 2038, because more pupils are moving into the state sector.
The Scottish Conservative MSP Meghan Gallacher has called for Holyrood’s new education committee to examine the impact of VAT on private school fees.
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