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Value Added Tax

Volume 976: debated on Friday 21 December 1979

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asked the Chancellor of the Exchequer why a local authority that runs adult education courses and youth activities is not liable for the payment of value added tax whilst a community association registered as a charity providing the same courses on the same premises supervised by the same staff and scrutinised by the local authority's adult education officer is liable to value added tax.

Adult education courses provided by local authorities are outside the scope of VAT if they are provided in fulfilment of a statutory obligation and if they are specifically subsidised from the rates. These considerations do not apply in the case of courses run by non-local authority bodies regardless of where they are run or how they are supervised.Youth activities provided by local authorities are treated in the same way as similar facilities provided by other bodies if a charge is made for them.