§ Lord Thomas of Macclesfieldasked Her Majesty's Government:
Following the consultation process which ended on 30 September, whether the proposals from Customs and Excise regarding VAT grouping treatment will be so modified that the potentially damaging effect on the activities of universities will be eliminated. [HL3709]
§ Lord McIntosh of HaringeyThe consultation exercise on VAT grouping is at the stage where taxpayers' representations are being analysed and evaluated. No decisions have yet been made on which, if any, of the options contained in the consultation paper will be adopted. The views of universities are being taken fully into account as part of this process.