HC Deb 25 March 1998 vol 309 c210W
Mr. Fraser

To ask the Chancellor of the Exchequer if he will assess the benefits of bringing the VAT treatment of Church schools into line with that of those run by local education authorities; and if he will make a statement. [35620]

Dawn Primarolo

The VAT treatment for local education authorities was established to prevent VAT from falling as a burden on local taxation. Church schools are independent bodies and it is therefore not appropriate to extend the same treatment to them.