Recent analysis reveals that the VAT increase on private school tuition may have inadvertently strengthened the academic performance gap between independent and state-funded institutions. Rather than discouraging enrollment, the policy appears to have concentrated wealthier families in private education, enabling these schools to maintain superior resources and teaching quality. This trend has resulted in significantly higher rates of A* and A grades among private school students compared to their state school counterparts, raising concerns about educational inequality and access to top-tier academic achievement across socioeconomic backgrounds.

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