HC Deb 11 November 1991 vol 198 c382W
Mr. Worthington

To ask the Secretary of State for Scotland what added costs will arise from the change in management of colleges in the Further and High Education (Scotland) Bill because of the requirements under section 20 of the Value Added Tax Act 1983.

Mr. Michael Forsyth

An accurate assessment of the colleges' liability for value added tax after 1 April 1993 will be made when a precise breakdown is available of the sum to be transferred to the Secretary of State's budget for the funding of further education colleges.