§ Mr. MitchellTo ask the Chancellor of the Exchequer if he will list the educational goods and computers which are not subject to VAT when bought by schools but are subject to VAT when bought for schools by education action zones. [62299]
§ Dawn PrimaroloWhether educational goods and computers are liable to VAT does not depend on the purchaser. The VAT incurred by a local education authority on school equipment is recoverable from Customs and Excise whether purchased using its own funds or purchased using those provided by an education action zone.