§ Ms WalleyTo ask the Secretary of State for Education if he will ensure that sixth form college students receive an entitlement to a refund on value added tax on musical instruments comparable to that applicable to sixth formers in schools; and if he will make a statement.
§ Mr. BoswellSixth formers in schools have no such entitlement. Under a special scheme, local authorities are eligible for VAT refunds. Such refunds may be claimed where local education authorities buy musical instruments from retailers. Sixth form colleges and FE c[...]eges are not similarly eligible, but the Government take account of 568W VAT costs in determining funding for this sector; the supply of goods and services incidental to the supply of education by such colleges is, however, exempt from VAT.