§ Mr. TimmsTo ask the Chancellor of the Exchequer in respect of which goods or services the rate of tax payable is dependent on the vendor from whom the product is purchased. [11651]
§ Mr. OppenheimThere are a number of occasions when the status of the vendor affects the chargeability to VAT of goods and services. No tax at all is due if the supplier is not registrable for VAT, or if the supplies are made outside the UK, and certain VAT reliefs are
788Wavailable, is published in tables 8(a) and 9(a) of "Statistics of Education, Student Support Volume, 1994–95"-copies of which are in the Library. Table 8(a) shows data for section 1(6) and section 2 awards in higher education; table 9(a) shows data for section 2 awards in further education and gives separate data on awards to students aged 16 to 18 years and to those aged 19 and over.