HL Deb 18 July 1984 vol 454 c1620WA
Lord Hylton

asked Her Majesty's Government:

Whether they will take steps to remove VAT from all adult education, whether full-time or part-time and whether provided by statutory or voluntary bodies.

The Chancellor of the Duchy of Lancaster (Lord Cockfield)

No. There is already a wide measure of VAT relief. There is relief for all school or university courses, and in general non-profit making education courses are relieved from VAT. The tax is charged on profit-making adult education courses and on courses which include recreational or sporting activities, unless run by local authorities for fees below the direct cost of putting on the course.