§ Mr. McLeishTo ask the Chancellor of the Exchequer if he will list the concessions available to private educational establishments in Scotland with charitable status.
§ Mr. Norman LamontI assume that the hon. Member has in mind tax reliefs.
Private education establishments in Scotland which have charitable status are entitled to the same direct tax reliefs as any other charity in the United Kingdom. Charities are generally exempt from income tax, corporation tax and capital gains tax, provided that their income and gains are applied for charitable purposes only.
The provision of education in a registered school is exempt from VAT.