Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the cost to sixth form colleges of VAT in the last five financial years; and whether his Department plans to bring forward legislative proposals to change the VAT status of sixth form colleges in line with the primary and secondary education sectors.

The details that HM Revenue and Customs collect from taxpayers on their VAT returns are not specific enough to identify costs for sixth form colleges relating to VAT.

There are currently no plans to change the VAT treatment of sixth form colleges. However, the Government keeps all taxes under review, including VAT.