§ Mr. Alex Carlileasked the Chancellor of the Exchequer what was the quantity of illegally imported class A prohibited drugs seized by Her Majesty's Customs and Excise in each of the years 1981 to 1984.
§ Mr. HayhoeThe quantities of illegally imported class A prohibited drugs seized by Her Majesty's Customs and Excise in each of the years 1981 to 1983 are set out in the following table. The figures for 1984 are not yet available; I shall write to the hon. and learned Member when they are.
evenly among local education authorities; and what evidence he has of any anomalies in the application of the liability;
(3) what representations he has received concerning the liability to value added tax of adult education courses;
(4) whether he will list the adult education courses on which value added tax has been charged for the first time since 1984;
(5) what discussions have been held between officials of his Department and the local education authorities regarding the liability to value added tax of adult education courses;
(6) whether he will make a statement on the current situation regarding the liability to value added tax of adult education courses.
§ Mr. HayhoeThe liability to tax of adult education classes provided by local authorities depends on the content of individual courses and the level at which fees 121W are charged. No information is held centrally giving details of adult education courses which have recently been charged to tax for the first time.
There has been no recent change in the law concerning VAT and adult education or in its interpretation by Customs and Excise. But changing financial arrangements by local authorities were recognised to have affected the VAT treatment of some adult education courses and to clarify the position Customs and Excise held detailed discussions with the local authority associations last year. As a result a jointly agreed document was produced giving guidance on how courses were to be treated for VAT from 1 September 1984 and this advice was issued to all local authorities. In addition, Customs and Excise officers visited all local authorities providing adult education to ensure that they fully understand the guidelines and are therefore able to arrange their courses so as to gain the maximum possible benefit from the existing provisions for relief from the tax.
Since the implementation of the guidelines Treasury Ministers have received 25 representations concerning the tax treatment of adult education courses. Customs and Excise has had few anomalies brought to its attention by local authorities or the local authority associations which are keeping a watching brief on the operation of the guidelines in practice. It is open to any local authority to seek further advice on liability from its local VAT office.