HC Deb 14 June 1994 vol 244 c360W
Mr. Allen

To ask the Chancellor of the Exchequer how much would be netted by putting value added tax on private school fees.

Mr. Byers

To ask the Chancellor of the Exchequer what is the estimate of the revenue which would be received by removing the exemption from value added tax for private schools.

Sir John Cope

[holding answer 26 May 1994]: The Treasury publication "Tax Ready Reckoner and Tax Reliefs" shows an estimate for the total revenue forgone from the VAT exemption of education as being £600 million in 1993–94. This includes universities. No separate estimate has been made for private schools. Many types of establishment may fall under the general description of "private school". Some of these establishments provide education that is subject to the standard rate of VAT.