§ Mr. Robert Kilroy-Silkasked the Chancellor of the Exchequer if he will consider allowing tax relief for fees paid for correspondence courses; and if not, why not.
§ Mr. Robert SheldonNo. I could not justify a departure from the normal rule that personal expenses not directly connected with earning income are not allowable for tax purposes.
§ Mr. Kilroy-Silkasked the Chancellor of the Exchequer if he will consider exempting correspondence courses from VAT.
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§ Mr. Robert SheldonCorrespondence courses comprising education similar to that provided by a school or university are already exempted from VAT when supplied by a non-profit-making body. Otherwise fees for such courses are apportioned according to the tax rating of the goods and services supplied, and this usually results in a substantial part of the fee being zero-rated. I do not consider any change in the law justified.