HC Deb 06 May 1998 vol 311 c382W
Ms Walley

To ask the Chancellor of the Exchequer if he will introduce exemptions in respect of VAT for students in sixth form colleges when purchasing musical instruments. [40576]

Dawn Primarolo

Musical instruments when supplied by a VI form college to its own students for use in a course of instruction are outside the scope of VAT when provided at or below cost.