(2 weeks, 1 day ago)
Lords Chamber
Lord Livermore (Lab)
Without Brexit, GDP would be 4% higher, so we would not need to.
As the Minister knows, there is very little boarding availability in the state sector. Against that background, will His Majesty’s Government look at understanding that all the families who need boarding are probably heavily involved in exporting and helping our nation? Will he consider removing VAT on the boarding element when there really is no other choice than to go to the private sector?
Lord Livermore (Lab)
The answer to that is no. VAT applies to private boarding fees as well as private tuition fees. At private schools, boarding is very often included as part of a single overall tuition fee. Not applying VAT to private boarding fees would open up significant risks of value-shifting from school fees to boarding fees in order to avoid VAT.