The tax change is cited as a factor in the shutdown of Kilgraston School, near Bridge of Earn, Perthshire, on Tuesday.

Local authorities are now rushing to accommodate the 249 pupils affected - but space is at a premium in council-run schools.

Other independent schools in the UK could soon be in a similar predicament, with thousands of children left trying to find a place in the hard-pressed state sector.

Also in Scotland, the 100-pupil Cedars School in Greenock will close next month.

Labour is pushing ahead with its plans to remove the VAT exemption and business rates relief for private schools from January 1 in an attempt to raise £1.5billion.

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With just 20 students and predictions the Eastbourne school's roll was unlikely to grow to a sustainable level in the short to medium term, the school's board has made a recommendation to the Archdiocese that it close.

The lack of roll growth would mean the school would drop from two classrooms - one for Year 0-2 and the other for Year 3-8 - to one catering to all primary levels. Read more