<sod >'However, universal benefits are also costly.< eod>< sod > 'However, universal benefits are also costly. Rather than targeting funds at the most disadvantaged, they spread the money across all children, including those whose families are currently paying for school meals. 'This 'deadweight loss' can be substantial.'    The fresh school spending comes after Labour announced it would charge VAT on private school fees to raise the PS900million it will take to fund its free school dinners pledge< eod>