VAT registered schools, like all VAT registered businesses, are entitled to recover VAT incurred on the goods and services they purchase and use in making taxable supplies. Costs relating to non-business activities cannot be recovered as input tax. There is no special provision to allow recovery of VAT incurred for non-business activities.

Where Combined Cadet Forces related costs also support the broader educational provision, schools may be able to deduct a portion of the VAT incurred on the associated costs.

HMRC has published guidance specifically for private schools, including how they can recover VAT on costs.

We are working to deliver the Strategic Defence Review (SDR) recommendation to grow the Cadet Forces by 30% by 2030. This will entail increasing cadet numbers both in community-based units, and in Combined Cadets Force (CCF) contingents in schools. The ‘30 by 30’ campaign will see an increase of over 40,000 cadets across the UK, providing the opportunity for many more young people to enjoy the fantastic benefits of the cadet experience.

Defence is considering ways of encouraging more young people to join the Cadet Forces. For the CCF, these may include the development of a Pathfinder Programme delivered in schools by accessing on-line resources and with limited equipment issued by the Ministry of Defence, as well as introducing a junior entry level to the CCF at age 11. These would give schools the opportunity to understand more about the benefits of the cadet experience for pupils whilst also attracting more young people.

The SDR also recommended that there should be a greater focus within the cadets on developing Science, Technology, Engineering, and Mathematics skills and exploring modern technology. By ensuring that the cadet experience is relevant and valued by young people, we will attract more to join.

The Ministry of Defence (MOD) and the Department for Education (DfE) recognise the vital work of Cadet Forces in schools, membership of which is proven to help develop self-confidence, teamwork, leadership and resilience in young people. Since 2012 the two Departments have been working together on the joint Cadet Expansion Programme (CEP) in schools. This has seen a significant increase in the number of Cadet Units in schools – the vast majority being Combined Cadet Force contingents – with the focus on improving provision in the state sector. Prior to the CEP, 75% of School Cadet Units were in independent schools; now around 60% are in the state sector.

The Strategic Defence Review (SDR) recommended an expansion of in-school and community-based Cadet Forces across the UK of 30% by 2030, an increase of some 40,000 new Cadets, backed by an investment of £70 million. The CEP will form a key component of this initiative. Expanding the Cadet Forces, which provide skills and qualifications to young people from diverse backgrounds, and support economic growth, will benefit all areas of the UK, and work is already underway to establish where the 30% increase will be realised. The SDR is clear on the need for a whole of society approach to defence and the ongoing relationship between the MOD and the DfE is an important element of that plan.

This Government’s commitment to supporting the school-based Combined Cadet Force and the Cadet Expansion Programme in schools remains unchanged. Therefore, we continue to invest £3.6 million per year in the programme so that more young people can enjoy the benefits of the cadet experience.

In light of this, I have also directed that a review be undertaken to ascertain how we can deliver more cadet activity, and to do more for our cadets, both in schools and in wider communities.

The Combined Cadet Force (CCF) delivers a broad and exciting programme to pupils in schools throughout the year. It is recognised that the highlight for many pupils is attendance at a summer training or activity camp, with many of these delivered by the single Service Cadet Teams. There is a limit to the number of cadets that can participate in annual summer camps, and we do not aim to provide every cadet with a place on summer camp every year.

Furthermore, global events in recent years have reduced the availability of the Ministry of Defence’s training estate for all cadet activity, not just the CCF. The single Services work hard to ameliorate this by seeking alternative opportunities where possible, and many thousands of cadets continue to take part in centrally delivered camps and training over the summer, with the Army alone providing up to 12,000 cadet places in their camps annually.

Of note, in 2023, of the 12,000 spaces offered over a three-week period, only approximately 9,500 spaces were taken up. This was partly because schools have limited windows of availability and tend to vie for the same time, which cannot be matched with available real-estate or training team assets. We continue to refine the model by standardising the experience from across the different regions and adopting best practice. For instance, over the next few years we will look to combine Cadet Training Teams and other resources to create a ‘super camp’ concept to deliver activities more efficiently and create more spaces for cadets to participate.

Additionally, CCF Contingents can plan and deliver their own annual camp if they wish to and may be funded to do so. Contingents may receive support via subject matter expert guidance in planning and assuring the activities and may also be supported financially in areas such as transport booking, and in equipment and resources required to deliver the training package. Many school-based Contingents choose to deliver this option annually and provide exciting and challenging activities for their cadets.

Other than centralised camps, there are many other summer camp opportunities for cadets in the CCF including adventurous training through the Cadet Centre for Adventurous Training. Music and Cyber camps are also available for CCF cadets to attend if that is where their interest lies.

The Combined Cadet Force (CCF) delivers a broad and exciting programme to pupils in schools throughout the year. It is recognised that the highlight for many pupils is attendance at a summer training or activity camp, with many of these delivered by the single Service Cadet Teams. There is a limit to the number of cadets that can participate in annual summer camps, and we do not aim to provide every cadet with a place on summer camp every year.

Furthermore, global events in recent years have reduced the availability of the Ministry of Defence’s training estate for all cadet activity, not just the CCF. The single Services work hard to ameliorate this by seeking alternative opportunities where possible, and many thousands of cadets continue to take part in centrally delivered camps and training over the summer, with the Army alone providing up to 12,000 cadet places in their camps annually.

Of note, in 2023, of the 12,000 spaces offered over a three-week period, only approximately 9,500 spaces were taken up. This was partly because schools have limited windows of availability and tend to vie for the same time, which cannot be matched with available real-estate or training team assets. We continue to refine the model by standardising the experience from across the different regions and adopting best practice. For instance, over the next few years we will look to combine Cadet Training Teams and other resources to create a ‘super camp’ concept to deliver activities more efficiently and create more spaces for cadets to participate.

Additionally, CCF Contingents can plan and deliver their own annual camp if they wish to and may be funded to do so. Contingents may receive support via subject matter expert guidance in planning and assuring the activities and may also be supported financially in areas such as transport booking, and in equipment and resources required to deliver the training package. Many school-based Contingents choose to deliver this option annually and provide exciting and challenging activities for their cadets.

Other than centralised camps, there are many other summer camp opportunities for cadets in the CCF including adventurous training through the Cadet Centre for Adventurous Training. Music and Cyber camps are also available for CCF cadets to attend if that is where their interest lies.

The requested information is only available from 2012. The number of Combined Cadet Force units that ceased operating in (a) State and (b) Independent Schools between 2012 and early 2024 are as follows:

It is taking time to collate the required information to answer the right hon. Member’s Question. I will write to him when the information is available, and a copy of this letter will be placed in the Library of The House.

It is taking time to collate the required information to answer the right hon. Member's Question. I will write to him when the information is available, and a copy of this letter will be placed in the Library of The House.

Combined Cadet Force (CCF) contingents across the UK in the independent and state sectors:

The growth in the number of schools with CCF contingents has been due to the joint Ministry of Defence/Department for Education Cadet Expansion Programme (CEP) which was launched by the Government in 2012. Before the CEP, 75% of CCF units were in independent schools. CEP has prioritised schools in less affluent areas and now over 60% of CCFs are in state schools.

Combined Cadet Force (CCF) contingents across the UK in the independent and state sectors:

The growth in the number of schools with CCF contingents has been due to the joint Ministry of Defence/Department for Education Cadet Expansion Programme (CEP) which was launched by the Government in 2012. Before the CEP, 75% of CCF units were in independent schools. CEP has prioritised schools in less affluent areas and now over 60% of CCFs are in state schools.

The Ministry of Defence does not have a centrally held cadet budget. Funding is channelled to the single Service Top Level Budgets (TLBs) through the Annual Budget Cycle. Total cadet costs are not captured in separate cadet budgets and each Service has a different approach to funding and supporting their cadets. A Combined Cadet Force (CCF) unit (or Contingent) can be made up of any combination of Royal Navy, Royal Marines, Army, and Royal Air Force Sections. Each single Service provides funding support to their branch of CCF.

The Ministry of Defence does not have a centrally held cadet budget. Funding is channelled to the single Service Top Level Budgets (TLBs) through the Annual Budget Cycle. Total cadet costs are not captured in separate cadet budgets and each Service has a different approach to funding and supporting their cadets. A Combined Cadet Force (CCF) unit (or Contingent) can be made up of any combination of Royal Navy, Royal Marines, Army, and Royal Air Force Sections. Each single Service provides funding support to their branch of CCF.

The Government committed £50 million of London Interbank Offered Rate funding to the Cadet Expansion Programme to increase the number of Cadet Units in schools across the UK to 500 by April 2020. Having achieved this target, the Department for Education and Ministry of Defence are continuing to work on the Government's ambition to increase the number of cadets in schools to 60,000 by April 2024.

Cadets have access to a broad range of youth activities, which are undertaken in a safe and controlled environment. These experiences can help develop qualities such as loyalty and respect, self confidence, teamwork, and resilience which helps cadets achieve excellence and shape their own future. Schools that have set up Cadet Units have also reported a range of benefits, including improvement in attendance, attainment, commitment and relationships between staff and students.

Ofsted grades for the 275 state funded schools with cadet units are below. There are three schools that do not have Ofsted grades as at 31 December 2022.

The data in the attached spreadsheet shows 2022/23 attainment data for schools in England that have Combined Cadet Force contingents.

The Government committed £50 million of London Interbank Offered Rate funding to the Cadet Expansion Programme to increase the number of Cadet Units in schools across the UK to 500 by April 2020. Having achieved this target, the Department for Education and the Ministry of Defence are continuing to work on the Government's ambition to increase the number of cadets in schools to 60,000 by April 2024.

Cadets have access to a broad range of youth activities, undertaken in a safe and controlled environment. These experiences can help develop qualities such as loyalty and respect, self-confidence, teamwork, and resilience which help cadets achieve excellence and shape their own future. Schools that have set up Cadet Units have also reported a range of benefits, including improvement in attendance, attainment, commitment and relationships between staff and students.

Every school hosting a Combined Cadet Force (CCF) unit receives funding from the Ministry of Defence. The majority of this support is provided indirectly through the supply of equipment, uniforms and stores, and the delivery of summer camps and training activities.

In addition, a small monetary grant, with the amount dependant on the number of cadets within the school's unit, is given directly to the school to assist with administration. The list of CCF schools is provided in the attached table.

As a result of the Cadet Expansion Programme – a joint Ministry of Defence and Department for Education initiative – we now have over 500 cadet units in schools, almost two thirds of which are in academies and local authority schools.

The priority for the programme, originally launched in 2012, has been to focus on state schools in areas of high deprivation and the majority of school cadet units are now in the state sector. There is now a further ambition within the programme to increase the number of cadets across all school cadet units to 60,000 by 2024.

Being in the cadets equips young people with unique skills and experiences which can help them in day to day life. Cadets are taught transferrable skills that can help with future aspirations and long-term career goals, such as relationship building, problem-solving and teamwork.