HC Deb 15 June 1993 vol 226 cc484-5W
Mr. Andrew Smith

To ask the Chancellor of the Exchequer how many(a) local authorities, (b) voluntary organisations and (c) universities are paying value added tax on courses of further education for adults; and if he will list the liable courses.

Sir John Cope

The information is not centrally available and could be provided only at disproportionate cost. The subject matter of courses is only one of a number of factors affecting VAT liability and each case is determined on its own facts.

Mr. Andrew Smith

To ask the Chancellor of the Exchequer what are the terms of reference of the review that Customs and Excise are currently undertaking into value added tax in the education and training sector; when the review is due to be completed; and if he will list those bodies being consulted as part of the review process.

Sir John Cope

Customs and Excise is carrying out an internal review to examine whether, within the constraints of European Community VAT legislation, there is scope for simplification and rationalisation of the current VAT reliefs for education and training services. Customs expect to be reporting to Ministers in two to three months. If changes in law or administration are considered appropriate, those likely to be affected will be consulted before final proposals are brought forward.

Mr. Andrew Smith

To ask the Chancellor of the Exchequer how much revenue was obtained from VAT charges on courses of(a) education, (b) training, (c) sports activity and (d) leisure activity in each year since 1987; and how much it costs each year to administer the collection of these charges.

Sir John Cope

This information is not centrally available and it would not be possible to provide an estimate without disproportionate cost.