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But if the school offers a prepay then they are offering to fix at that price.
Edit. Charging long term is a choice of the school. I'm simply arguing that if a school chooses to offer 1 term to 5 years payment up front that's a choice and they live with it. Any tax due will be paid at point of payment not down the line as the service has been paid for.
If you pay a builder to do work up front and the tax levels change before he does the work you don't pay extra.
Going back to this, aren't all school fees paid up front? You need to pay for the term for them to let your child back so it's just a matter of scale. I doubt a government would win this or likely try. It's the visual and the long term change they are after.