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Value Added Tax (Educational Visits)

Volume 983: debated on Tuesday 29 April 1980

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asked the Chancellor of the Exchequer if he will review his policy of value added tax rating on educational visits organised by local education authorities for the benefit of school pupils; if he will take into account that directors of education authorise such visits on the basis of such visits being educational as assessed and judged according to the Education Acts by qualified teachers and advisers; and if he will make a statement.

[pursuant to his reply, 28 April 1980, c. 333]: The position in regard to the liability to value added tax of educational visits organised by local education authorities was explained in my reply of 16 November to a question by my hon. Friend the Member for Harborough (Mr. Farr).—[Vol. 973, c. 817–18.] As with all reliefs from this tax, that for school visits has to be operated within bounds. I am satisfied that the criteria applied by the Commissioners of Customs and Excise, and which I listed in my reply to a question by the hon. Member on 11 February—[Vol. 878, c. 510–11]—are no more than is necessary to secure consistent and equitable tax treatment as between activities organised by local education authorities and similar activities which are organised by schools in the independent sector and those pursued and paid for by families privately.