§ Mr. Andrew SmithTo ask the Chancellor of the Exchequer if Customs and Excise current consultative proposals on VAT in relation to training and education 147W provide for the continued exemption from VAT for courses of further education for adults provided by local authorities under section 11 of the Further and Higher Education Act 1992.
§ Sir John CopeI can confirm that as part of their review of the VAT treatment of education and training services Customs and Excise are considering the VAT posgtion of courses of further education for adults provided by local authorities. Consultation with interested parties is currently taking place and decisions on the review have not yet been made. However, at this stage it is not envisaged that such courses will be made subject to VAT.