§ Mr. Andrew SmithTo ask the Chancellor of the Exchequer what guidance he issues on the definition of leisure courses on which VAT is chargeable.
§ Mrs. Gillian ShephardCustoms and Excise have issued guidance on the VAT liability of supplies of education, and courses in sporting or recreational activities, in VAT leaflet 701/30–education. Additional guidelines for local authorities and higher education institutions have also been made available.