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Language Courses (Vat)

Volume 33: debated on Tuesday 7 December 1982

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asked the Chancellor of the Exchequer if he will consider zero rating for the purposes of value added tax the supply of language courses to foreign students in the United Kingdom; and if he will make a statement.

No. Supplies of education are either exempt from VAT under the provisions of group 6 of schedule 5 to the Finance Act 1972 or are standard rated. A special zero rate relief for language courses supplied to foreign students could not be justified.

asked the Chancellor of the Exchequer which member States of the European Economic Community charge value added tax on language courses for foreign students; at what rates; and for what types of courses the tax is charged.

The available information is as follows:

Belgium*17 per cent. or Exempt
DenmarkExempt
France18·6 per cent.
Germany*13 per cent. or Exempt
IrelandExempt
ItalyExempt
Luxembourg*10 per cent. or Exempt
Netherlands*18 per cent. or Exempt
United Kingdom15 per cent. or Exempt
Greece has not yet introduced VAT.

* Exempt if supplied by a body governed by public law.

Exempt if provided by universities or on a non profit-making basis.