§ Mr. SalmondTo ask the Chancellor of the Exchequer if he will list all tax relief schemes related to the provision of primary and secondary education in the private sector; and if he will give details of the total cost of such schemes to the Treasury for the latest year for which figures are available.
§ Mr. Norman Lamont[holding answer 14 February 1989]: I assume that the hon. Member has in mind tax reliefs for private educational establishments which have charitable status.
Charities are generally exempt from income tax, corporation tax and capital gains tax, provided that their income and gains are applied for charitable purposes only.
The provision of education in a registered school is exempt from VAT.
The detailed cost of these reliefs is not available.