§ Mr. Andrew SmithTo ask the Chancellor of the Exchequer if he will list the individuals and bodies consulted(a) before the drafting and (b) during the drafting of the VAT (Education) Order 1994; and what response was received.
§ Sir John CopeThe VAT (Education) Order was initiated by an internal review of the current VAT 529W exemption by Customs and Excise. At that stage consultation was limited mainly to officials within that Department and the Department for Education. The first draft of the order was published as part of the public consultation document issued by Customs last December and publicised by a press release. About 500 copies of the consultation document were issued to a variety of bodies with interests in the educational sector including local authorities, trade and professional associations, accountancy firms, charities and individual education and training providers.
Most of the responses supported the need for change, but many expressed concerns and made proposals for extending the new exemption better to preserve the status quo. The final draft of the order was modified to reflect a great many of these useful comments.