School Meals (Private Contractors)

HC Deb 06 March 1984 vol 55 c501W

68. Mr. Chope

asked the Chancellor of the Exchequer if he will circularise local education authorities with details of the way in which private contractors can be employed to provide school meals without the necessity for pupils to pay value added tax on the meals.

Mr. Hayhoe

Yes. I have asked Customs and Excise to provide local authorities with guidance on the VAT treatment of school meals provided by private contractors.