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VAT: Vocational Training

Volume 472: debated on Monday 25 February 2008

To ask the Chancellor of the Exchequer if he will extend VAT exemption to commercial training and skills bodies; and if he will make a statement. (188360)

VAT is not chargeable on education and vocational training provided by non-profit making bodies, local authorities, schools, further education colleges and universities; and certain supplies of private tuition. VAT is also not chargeable on the provision of certain Government approved vocational training by commercial organisations.

While VAT exemption has never extended to all supplies made by all commercial training and skills bodies, the Government will keep the VAT position under careful review alongside the requirements of the European VAT agreements signed by successive Governments, and our broader employment and skills objectives, most recently set out in ‘Ready to Work, Skilled for Work: Unlocking Britain’s Talent’.