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Until 18 December 2010, Eton College was an exempt charity under English law (Charities Act 1993, Schedule 2). Under the provisions of the Charities Act 2006, it is now an excepted charity, and fully registered with the Charities Commission, and is now one of the 100 largest charities in the UK. As a charity, it benefits from substantial tax breaks. It was calculated by the late David Jewell, former Master of Haileybury, that in 1992 such tax breaks saved the School about £1,945 per pupil per year, although he had no direct connection with the School. This subsidy has declined since the 2001 abolition by the Labour Government of state-funded scholarships (formerly known as "assisted places") to independent schools. However, no child attended Eton on this scheme, meaning that the actual level of state assistance to the School has always been lower. Eton's retiring Head Master, Tony Little, has claimed that the benefits that Eton provides to the local community free of charge (use of its facilities, etc.) have a higher value than the tax breaks it receives as a result of its charitable status. The fee for the academic year 2010–2011 was £29,862 (approximately US$48,600 or €35,100 as of March 2011), although the sum is considerably lower for those pupils on bursaries and scholarships.

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Eton College