This is a very positive ruling.
Those saying "ah, a couple of days to save 1,000s on a hol abroad, where they'll learn more..." well... no. They won't.
Have more respect for your children. Encourage education against all and set them up so they can afford their own holidays, later in life, without restriction.
It is positive in that this tax cannot be enforced where the child attends regularly.
They will learn more. I can give you anecdotal evidence that we went to Rome, the kids learned the other kids more about Rome than a school could ever hope to because they are not taking them to Rome. The Trevi Fountain looks nice in a book, its a lovely picture of the Pantheon but it is an experience that holds the most water when it comes to learning. Any good teacher will tell you that.
Respect your kids?
Y1 Sorry can't afford go away this year
Y2 Sorry can't afford go away this year
Y3 Cheaper holiday somewhere
Repeat
Respect? No love your kids. I want my kids to have life changing experiences:
Eating raw octopus
Chucking a coin in the Trevi Fountain
Standing inside the Vatican
Seeing a praying Mantis run up daddys arm onto his ear
Seeing a different seaside
Eating a genuine and authentic culturally associated meal
The Law should support as much experience as possible for children. It is how they learn best. You can forget visual, auditory, RW and kinaesthetic; its experience that trumps all of those things.
I love and respect my kids. Unless your loaded you wont have much opportunity to go when "allowed"... Remember this government wanted a social worker of a sort to be allocated to every child!