VAT (Learning and Skills Council) (Hansard, 30 April 2004)

HC Deb 30 April 2004 vol 420 c1369W 1369W

§ Charles Hendry
To ask the Chancellor of the Exchequer on which transactions and activities relating to the provision of services the Learning and Skills Council is entitled to reclaim VAT costs. [169974]

§ John Healey
Under the normal VAT rules, VAT registered organisations can recover any tax they incur on purchases which relate to their taxable business activities.
HM Customs and Excise is debarred by statute from disclosing information about the affairs of individual taxpayers. Exemption 15 (Statutory and other restrictions) of the Open Government Code applies.