Except itās done to buy your own child a head start, or why would people do it? If a parent didnāt believe that they wouldnāt spend their money on it - but the connections made and the generally smaller class sizes often offer a lifelong leg up.
Thatās not a charitable act itās buying an advantage. If a parent chooses to do it thatās their business, but it shouldnāt have a VAT exemption.
Paying for your childās education *and* for a child youāve never met to be educated as well?
Sounds like a decent charitable act to me.