§ Mr. Altonasked the Chancellor of the Exchequer whether he has any plans to change the basis on which value added tax is levied on educational courses of a non-vocational nature; and if he will make a statement.
§ Mr. Bruce-GardyneEducation provided by schools and universities is relieved from VAT. Education provided by other bodies is relieved if it is of a kind provided by a school or university and is provided otherwise than for profit, but is taxable in other circumstances. I have no plans to alter these arrangements which have been in force since the beginning of the tax.