HC Deb 08 March 2004 vol 418 c1274W
Mr. Byers

To ask the Chancellor of the Exchequer if he will estimate the revenue which would be raised if VAT were to be applied to private school fees. [159785]

John Healey

The provision of education in return for fees in private schools is exempt from VAT, in accordance with the requirements of the European Union VAT Directive's on which UK VAT law is based.

The cost of the VAT exemption for private education, as last published in the Tax ready reckoner and tax reliefs' in December 2003, was estimated at £150 million.

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