§ Ms WalleyTo ask the Secretary of State for Education, pursuant to his answer of 1 December,Official Report, column 571, if he will list the supply of goods and services incidental to the supply of education by sixth form colleges and further education colleges which are exempt from value added tax.
§ Mr. BoswellItem 4 of group 6, schedule 6 to the Value Added Tax Act 1983, as amended, specifies that the supply of any goods or services incidental to the provision of any education or training provided by a college in the FEFC372W sector is exempt from VAT. Her Majesty's Customs and Excise VAT leaflet 701/30/87, which is available in the Library, gives examples of the type of incidental goods and services covered by this exemption. They include educational materials such as pens, ink and exercise books, most catering supplies and accommodation.