<P> In 2006, pupils at fee - paying schools made up 43 per cent of those selected for places at Oxford University and 38 per cent of those granted places at Cambridge University (although such pupils represent only 18 per cent of the 16 years old plus school population). However, the progression of pupils to Russell Group universities, including Oxbridge, is complex . For example, many independent schools (and most of the prestigious schools) take pupils at thirteen, so they would be expected to attract the strongest applicants from many feeder schools, provided the pupils are wealthy enough to afford the fees or are able to receive funding . </P> <P> A major area of debate in recent years has centred around the continuing charitable status of independent schools, which means they are not charged business rates by local councils, amongst other benefits . This is estimated to save the schools about £ 200 per pupil and to cost the exchequer about £ 100 million in tax breaks, assuming that an increase in fees would not result in any transfer of pupils from private to maintained sector . </P> <P> Following the enactment of the Charities Bill, which was passed by the House of Lords in November 2006, charitable status is based on an organisation providing a "public benefit" as judged by the Charity Commission . In 2008, the Charity Commission published guidance, including guidance on public benefit and fee charging, in which the Commission set out issues to be considered by charities charging high fees that many people could not afford . The Independent Schools Council was granted permission by the High Court to bring a judicial review of the Charity Commission's public benefit guidance as it affected the independent education sector . This was heard by the Upper Tribunal at the same time as a reference by the Attorney General asking the Tribunal to consider how the public benefit requirement should operate in relation to fee - charging charitable schools . The Upper Tribunal's decision, published on 14 October 2011, concluded that in all cases there must be more than de minimis or token benefit for the poor, but that trustees of a charitable independent school should decide what was appropriate in their particular circumstances . </P> <P> The Charity Commission accordingly published revised public benefit guidance in 2013 . </P>

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