The Commodification of Education and Its Impact on Social Mobility: An Analysis of the UK's VAT Policy on Private School Fees
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The Commodification of Education and Its Impact on Social Mobility: An Analysis of the UK's VAT Policy on Private School Fees

Shengyi Yu 1*
1 Harrow School Bangkok
*Corresponding author: Shengyi_yu@hotmail.com
Published on 5 November 2025
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AEMPS Vol.236
ISSN (Print): 2754-1177
ISSN (Online): 2754-1169
ISBN (Print): 978-1-80590-505-9
ISBN (Online): 978-1-80590-506-6
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Abstract

This paper examines the implications of the UK government's introduction of a 20% Value Added Tax (VAT) on private school fees. The analysis is framed within the theoretical contexts of the commodification of education, Bourdieu's theory of social reproduction, and the concept of social mobility. The paper argues that while the policy is ostensibly aimed at reducing educational disparities, it is likely to exacerbate social inequalities. The increased cost of private education will likely make it inaccessible for many middle-income families, reinforcing the position of private schools as enclaves for the elite. This, in turn, will hinder social mobility and perpetuate the cycle of social reproduction, as access to the cultural and social capital offered by these institutions becomes even more restricted. The paper concludes that the VAT policy, without other mitigating measures, may unintentionally deepen the very social divides it seeks to address.

Keywords:

Commodification of Education, VAT Policy, Private Schools, Social Reproduction, Social Mobility

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Yu,S. (2025). The Commodification of Education and Its Impact on Social Mobility: An Analysis of the UK's VAT Policy on Private School Fees. Advances in Economics, Management and Political Sciences,236,22-26.

References

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[2]. Locke J. Two Treatises of Government. Macpherson CB, editor. Indianapolis: Hackett; 1980. (Orig. 1689).

[3]. Chan WK. Higher education and graduate employment in China: Challenges for sustainable development. Higher Education Policy. 2015; 28(1): 35–53. doi: 10.1057/hep.2014.29.

[4]. Connell R. The neoliberal cascade and education: An essay on the market agenda and its consequences. Critical Studies in Education. 2013; 54(2): 99-112.

[5]. Baltodano MP. Neoliberalism and the demise of public education: The case of the charter school movement. Educational Studies. 2012; 48(2): 136-51.

[6]. Chen C-F, He H-Y, Tong Y-X, Chen X-L. Analysis of public opinion on employment issues using a combined approach: A case study in China. Sci Rep. 2024; 14(1): 1944. doi: 10.1038/s41598-024-52158-5.

[7]. Kalekin-Fishman D, Langman L. Alienation, history of. In: International Encyclopedia of the Social & Behavioral Sciences. 2nd ed. Amsterdam: Elsevier; 2015. p. 496–502. doi: 10.1016/B978-0-08-097086-8.03145-7.

[8]. Bourdieu P. The forms of capital. In: Halsey AH, Lauder H, Brown P, Wells AS, editors. Education: Culture, economy, and society. Oxford: Oxford University Press; 1997. p. 46-58.

[9]. Gough JW. John Locke’s Political Philosophy: Eight Studies. Oxford: Clarendon Press; 1950.

[10]. Bourdieu P. Habitus. In: Hillier J, Rooksby E, editors. Habitus: A sense of place. Aldershot: Ashgate; 2002. p. 27-34.

[11]. Government Digital Service. How VAT works. GOV.UK. 2022 May 16 [cited 2025 Oct 13]. Available from: https: //www.gov.uk/how-vat-works

[12]. International Monetary Fund. Venezuela: Selected Issues. IMF Country Report No. 20/123. Washington (DC): IMF; 2020. Available from: https: //www.imf.org/en/Publications/CR/Issues/2020/03/06/Venezuela-Selected-Issues-49046

[13]. Nietzsche F. Thus Spoke Zarathustra. In: Kaufmann W, editor. The Portable Nietzsche. New York: Viking Press; 1985. p. 103–439.

[14]. Grant Thornton UK. VAT on independent school fees: How can the sector adapt? [Internet]. [cited 2025 Oct 13]. Available from: https: //www.grantthornton.co.uk/insights/vat-on-independent-school-fees-how-can-the-sector-adapt/

[15]. Sibieta L. The long-run effects of VAT on private school fees and enrolment. London: Institute for Fiscal Studies; 2023.

[16]. EBSCO. Luxury Goods. In: Salem Press Encyclopedia. 2024.

[17]. James C, et al. The new Veblen effects: The consumption of education in the 21st century. British Journal of Sociology of Education. 2022; 43(1): 1-17.

[18]. Sen A. Social mobility. In: Social Mobility in Developing Countries Concepts, Methods, and Determinants. Oxford University Press; 2021. p. 54-74.

[19]. Haveman RH, Smeeding TM. The Role of Higher Education in Social Mobility. The Future of Children. 2006; 16(2): 125-50.

[20]. Bunnell T. The exporting and franchising of elite English private schools: the emerging “second wave”. Asia Pacific Journal of Education. 2008; 28(4): 383-93.

[21]. Public schools face charity test. BBC News. 2004 Dec 21 [cited 2008 Feb 26]. Available from: http: //news.bbc.co.uk/2/hi/uk_news/education/4115301.stm

[22]. Mainard, D. As cited in: Bunnell T. The exporting and franchising of elite English private schools: the emerging “second wave”. Asia Pacific Journal of Education. 2008; 28(4): 383-93.

[23]. Boone, A., & Gorst, I. As cited in: Bunnell T. The exporting and franchising of elite English private schools: the emerging “second wave”. Asia Pacific Journal of Education. 2008; 28(4): 383-93.

[24]. Simon J, Ainsworth JW. Race and Socioeconomic Status Differences in Study Abroad Participation: The Role of Habitus, Social Networks, and Cultural Capital. ISRN Education. 2012; 2012: 1-21.

References

[1]. Marx K. Capital: A Critique of Political Economy. Vol. 1. Moore S, Aveling E, trans-eds. London: Swan Sonnenschein, Lowrey, & Co; 1887.

[2]. Locke J. Two Treatises of Government. Macpherson CB, editor. Indianapolis: Hackett; 1980. (Orig. 1689).

[3]. Chan WK. Higher education and graduate employment in China: Challenges for sustainable development. Higher Education Policy. 2015; 28(1): 35–53. doi: 10.1057/hep.2014.29.

[4]. Connell R. The neoliberal cascade and education: An essay on the market agenda and its consequences. Critical Studies in Education. 2013; 54(2): 99-112.

[5]. Baltodano MP. Neoliberalism and the demise of public education: The case of the charter school movement. Educational Studies. 2012; 48(2): 136-51.

[6]. Chen C-F, He H-Y, Tong Y-X, Chen X-L. Analysis of public opinion on employment issues using a combined approach: A case study in China. Sci Rep. 2024; 14(1): 1944. doi: 10.1038/s41598-024-52158-5.

[7]. Kalekin-Fishman D, Langman L. Alienation, history of. In: International Encyclopedia of the Social & Behavioral Sciences. 2nd ed. Amsterdam: Elsevier; 2015. p. 496–502. doi: 10.1016/B978-0-08-097086-8.03145-7.

[8]. Bourdieu P. The forms of capital. In: Halsey AH, Lauder H, Brown P, Wells AS, editors. Education: Culture, economy, and society. Oxford: Oxford University Press; 1997. p. 46-58.

[9]. Gough JW. John Locke’s Political Philosophy: Eight Studies. Oxford: Clarendon Press; 1950.

[10]. Bourdieu P. Habitus. In: Hillier J, Rooksby E, editors. Habitus: A sense of place. Aldershot: Ashgate; 2002. p. 27-34.

[11]. Government Digital Service. How VAT works. GOV.UK. 2022 May 16 [cited 2025 Oct 13]. Available from: https: //www.gov.uk/how-vat-works

[12]. International Monetary Fund. Venezuela: Selected Issues. IMF Country Report No. 20/123. Washington (DC): IMF; 2020. Available from: https: //www.imf.org/en/Publications/CR/Issues/2020/03/06/Venezuela-Selected-Issues-49046

[13]. Nietzsche F. Thus Spoke Zarathustra. In: Kaufmann W, editor. The Portable Nietzsche. New York: Viking Press; 1985. p. 103–439.

[14]. Grant Thornton UK. VAT on independent school fees: How can the sector adapt? [Internet]. [cited 2025 Oct 13]. Available from: https: //www.grantthornton.co.uk/insights/vat-on-independent-school-fees-how-can-the-sector-adapt/

[15]. Sibieta L. The long-run effects of VAT on private school fees and enrolment. London: Institute for Fiscal Studies; 2023.

[16]. EBSCO. Luxury Goods. In: Salem Press Encyclopedia. 2024.

[17]. James C, et al. The new Veblen effects: The consumption of education in the 21st century. British Journal of Sociology of Education. 2022; 43(1): 1-17.

[18]. Sen A. Social mobility. In: Social Mobility in Developing Countries Concepts, Methods, and Determinants. Oxford University Press; 2021. p. 54-74.

[19]. Haveman RH, Smeeding TM. The Role of Higher Education in Social Mobility. The Future of Children. 2006; 16(2): 125-50.

[20]. Bunnell T. The exporting and franchising of elite English private schools: the emerging “second wave”. Asia Pacific Journal of Education. 2008; 28(4): 383-93.

[21]. Public schools face charity test. BBC News. 2004 Dec 21 [cited 2008 Feb 26]. Available from: http: //news.bbc.co.uk/2/hi/uk_news/education/4115301.stm

[22]. Mainard, D. As cited in: Bunnell T. The exporting and franchising of elite English private schools: the emerging “second wave”. Asia Pacific Journal of Education. 2008; 28(4): 383-93.

[23]. Boone, A., & Gorst, I. As cited in: Bunnell T. The exporting and franchising of elite English private schools: the emerging “second wave”. Asia Pacific Journal of Education. 2008; 28(4): 383-93.

[24]. Simon J, Ainsworth JW. Race and Socioeconomic Status Differences in Study Abroad Participation: The Role of Habitus, Social Networks, and Cultural Capital. ISRN Education. 2012; 2012: 1-21.

Cite this article

Yu,S. (2025). The Commodification of Education and Its Impact on Social Mobility: An Analysis of the UK's VAT Policy on Private School Fees. Advances in Economics, Management and Political Sciences,236,22-26.

Data availability

The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.

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Volume title: Proceedings of ICFTBA 2025 Symposium: Financial Framework's Role in Economics and Management of Human-Centered Development

ISBN: 978-1-80590-505-9(Print) / 978-1-80590-506-6(Online)
Editor: Lukáš Vartiak, Habil. Florian Marcel Nuţă
Conference website: https://2025.icftba.org/Galati.html
Conference date: 17 October 2025
Series: Advances in Economics, Management and Political Sciences
Volume number: Vol.236
ISSN: 2754-1169(Print) / 2754-1177(Online)

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