HC Deb 29 March 1994 vol 240 cc639-40W
Mrs. Helen Jackson

To ask the Chancellor of the Exchequer what guidance he is giving health trusts about value added tax exemption for essential training courses for nursing staff who are converting from state enrolled nurse to state registered nurse.

Sir John Cope

[holding answer 28 March 1994]: None. There is no VAT on in-house training. Nursing training provided by external suppliers is exempt.