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Value Added Tax

Volume 982: debated on Monday 31 March 1980

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asked the Chancellor of the Exchequer whether he will zero rate English language courses for overseas students as being an export.

No. VAT tribunals and the High Court have ruled that education provided in the United Kingdom for an overseas person is used at the time when it is being given. It follows that English language courses for overseas students arc part of domestic expenditure and are not exports.