Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will make it his policy to remove the requirement for schools and colleges to pay VAT on extensions funded by the Education and Skills Funding Agency which are directly connected to existing buildings.

There is no provision under EU law that provides for the blanket exemption of schools from being charged VAT and the UK is therefore not able to exempt schools from paying VAT on extensions funded by the Education and Skills Funding Agency. While the UK remains a member of the EU, we will continue to abide by our rights and obligations.