§ Mr. Crouchasked the Chancellor of the Exchequer if he will amend value added tax regulations to allow
440W
Region Number of appeals heard in 1980 Average time (weeks) from appeal to hearing Number of appeals heard 1 January 1981 to 30 September 1981 Average time (weeks) from appeal to hearing Northern 2,014 3.6 1,282 6.7 Yorkshire and Humberside 4,206 3.3 2,899 6.0 East Midlands and East Anglia 3,631 4.0 2,799 5.4 London north 4,696 4.5 3,534 4.9 London south 4,663 4.2 3,615 6.4 London west 3,510 3.6 2,553 5.4 South-West 4,524 3.3 2,963 4.8 West Midlands 6,144 3.8 4,645 5.9 North-West Manchester 3,467 4.3 2,549 5.9 North-West Merseyside 4,419 4.3 3,039 8.5 Wales 3,244 3.8 2,305 5.2 Scotland 4,837 5.2 5,028 7.8 Great Britain 49,355 4.0 37,211 6.2 registered English language schools and organisations to be zero-rated on the grounds that they are providing an export service.
§ Mr. Bruce-Gardyne[pursuant to his reply, 21 December 1981, c. 306]: No. VAT tribunals and the High Court have ruled that education provided in the United Kingdom to a foreign person is used at the time when it is being given. It follows that English language courses for overseas students are part of domestic expenditure and are not exports.