Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will exempt Catholic sixth form colleges from paying VAT; and if he will make a statement.

Under the current VAT rules, the supply of education by an eligible body, including sixth form colleges, without a charge is outside the scope of VAT. Where a charge is applied, it is exempt from VAT. In either case, this means that no VAT is charged on these services. The Government has no plans to review these provisions.