HC Deb 07 December 1982 vol 33 cc488-9W
Mr. O'Halloran

asked the Chancellor of the Exchequer if he will consider zero rating for the purposes of value added tax the supply of language courses to foreign students in the United Kingdom; and if he will make a statement.

Mr. Bruce-Gardyne

No. Supplies of education are either exempt from VAT under the provisions of group 6 of schedule 5 to the Finance Act 1972 or are standard rated. A special zero rate relief for language courses supplied to foreign students could not be justified.

Mr. O'Halloran

asked the Chancellor of the Exchequer which member States of the European Economic Community charge value added tax on language courses for foreign students; at what rates; and for what types of courses the tax is charged.

Mr. Bruce-Gardyne

The available information is as follows:

Belgium *17 per cent. or Exempt
Denmark Exempt
France 18.6 per cent.
Germany *13 per cent. or Exempt
Ireland Exempt
Italy Exempt
Luxembourg *10 per cent. or Exempt
Netherlands *18 per cent. or Exempt
United Kingdom 15 per cent. or Exempt

Greece has not yet introduced VAT.

* Exempt if supplied by a body governed by public law.

Exempt if provided by universities or on a non profit-making basis.