HC Deb 28 October 1983 vol 47 cc213-4W
Mr. Jackson

asked the Chancellor of the Exchequer if he will list in the Official Report those adult education organisations in Oxfordshire whose course fees have been made subject to value added tax in the current year, and in respect of which value added tax was not previously charged; if he will list such courses by category, showing those in respect of which value added tax is chargeable and any in respect of which it is not chargeable; and if he will make a statement.

Mr. Hayhoe

The north and west Oxford community education committee and the colleges of further education at Abingdon, north Oxfordshire, Oxford, south Oxfordshire and west Oxfordshire are now charging VAT on some course fees not previously charged.

The north and west Oxford community education committee has charged VAT on its courses in light crafts, dressmaking, needlecraft, cookery, do-it-yourself, gardening, driving, drama, sport, dance, exercise and yoga. VAT has not been charged on its courses in drawing, painting, lettering, sculpture, architecture, archaeology, art history and appreciation, literature, music, computers, English, mathematics, typing, community studies, health, local studies, history, natural history, philosophy, religious studies and languages.

At the five colleges of further education mentioned, VAT has been charged on courses in cookery, gardening, dance, exercise, sport, needlework, dressmaking, weaving, car maintenance, home workshop and photography. The other adult education courses supplied by these colleges have not been charged with tax.

There is a wide measure of relief from VAT for education, but it is not intended to be open-ended and it does not apply to every activity that could be regarded as educational in the widest sense. The relevant relief provisions are contained in group 6 of schedule 6 to the Value Added Tax Act 1983. This allows exemption from VAT for adult education when it is provided otherwise than for profit and is of a kind provided by a school or university. However, sporting or recreational activities are specifically excluded from the exemption and so are liable to tax at the standard rate, along with other courses that do not satisfy the criteria for exemption.