§ Mr. SimpsonTo 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 CopeStudent 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.