HC Deb 15 June 1993 vol 226 c483W
Mr. Simpson

To ask the Chancellor of the Exchequer (1) if student accommodation which is(a) institutionally-owned or (b) institutionally-managed will be classified as domestic for VAT purposes;

(2) whether institutionally-owned and institutionally-managed student accommodation will be exempt from paying VAT on fuel bills.

Sir John Cope

Student accommodation which is institutionally owned or institutionally managed is classified as domestic for VAT purposes. Such accom-modation will not be exempt from VAT on fuel bills.

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