My Lords, is it not the case that provision for special educational needs in our country would be greatly damaged by Labour’s proposed education tax? The party says it would exempt from the VAT charge those in independent schools with education, health and care plans, but there are some 100,000 in independent schools with special educational needs who lack such plans. How on earth would the state sector cope with the large number of special needs students in independent schools who would be forced to leave them, with grave damage to their education, by Labour’s education tax? I declare my interest as president of the Independent Schools Association.