HC Deb 29 March 1983 vol 40 c130W
Mr. Alton

asked the Chancellor of the Exchequer whether he has any plans to change the basis on which value added tax is levied on educational courses of a non-vocational nature; and if he will make a statement.

Mr. Bruce-Gardyne

Education provided by schools and universities is relieved from VAT. Education provided by other bodies is relieved if it is of a kind provided by a school or university and is provided otherwise than for profit, but is taxable in other circumstances. I have no plans to alter these arrangements which have been in force since the beginning of the tax.