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Value Added Tax (Students)

Volume 15: debated on Monday 14 December 1981

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asked the Chancellor of the Exchequer if he will reduce value added tax on purchases made by further education students.

[pursuant to his reply, 10 December 1981, c. 479]: No. VAT was designed as a broadly-based tax on a wide range of consumer expenditure. It was never intended that individuals in particular sections of the community should be given special reliefs. Were this principle breached for further education students, it would in practice be impossible to justify not extending relief to many other groups, with a consequential and serious loss of revenue.