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Sir James will argue that taxes, minimum wage laws and national insurance, which all affect the cost of private school fees, do not interfere with "with freedom to offer or receive private education."

The rise comes on top of recent increases in employers' national insurance and other utility bills meaning the public is facing even higher prices as firms pass on additional costs.

The Conservatives claimed it was an "emergency budget" to "clean up the mess" created by her decision in October to increase national insurance costs for business and government borrowing to fund public services.

What about cranking up income tax, national insurance or VAT?

Peers have renewed their attempts to block government plans to raise employers' national insurance for health and social care workers.