HC Deb 15 January 1985 vol 71 cc119-20W
Mr. Freud

asked the Chancellor of the Exchequer (1) what sources of advice from his Department are available to local education authorities concerning the question of liability of adult education classes to value added tax;

(2) whether he is satisfied that the liability of adult education classes for value added tax is being applied

Mr. Hayhoe

The Government have applied to the reasoned opinion and, as I said in my answer to my hon. Friend on 11 December, at column455, have made it clear that they do not accept the Commission's views. It is now for the Commission to decide in the light of the United Kingdom reply whether to make an application for a case to be heard before the European Court.

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