HC Deb 26 January 1982 vol 16 c293W
Mr. Cartwright

asked the Chancellor of the Exchequer if he will estimate the yield from value added tax on housing repair work in each of the most recent five years for which figures are available.

Mr. Bruce-Gardyne

It is estimated that the amount of VAT charged on housing repairs, including materials used by householders was as follows:

£ million
1976–77 100
1977–78 125
1978–79 145
1979–80 250
1980–81 350

Mr. Colvin

asked the Chancellor of the Exchequer what guidelines are laid down by the Treasury to enable Customs and Excise officers to decide whether to charge value added tax on adult education courses.

Mr. Bruce-Gardyne

The value added tax treatment of adult education courses, except where provided by schools and universities supplying exempt education, depends on the level of the charge made to the participants and the nature and content of the courses.

When provided free of charge or where a local authority specifically subsidises its courses so that the fees charged are less than cost, such courses are not subject to tax. When provided for profit, courses are taxable.

If the fees are charged at cost, certain of these courses would be exempt from VAT, but sporting and recreational activities are excluded from this exemption unless provided as part of a general educational curriculum.