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906320

registered interest
date	17/05/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Further Education: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what steps he is taking to exempt further education colleges from paying VAT.
tabling member constituency	York Central
tabling member printed	Rachael Maskell
uin	145376
answer	answer is ministerial correction date of answer 23/05/2018 answer text <p>Education provided by further education (FE) colleges is either outside the scope of VAT or classified as ‘exempt’ under the VAT Act 1994. This means that FE colleges do not apply VAT on the education they provide to their pupils.</p><p> </p><p>Under European law, it is not possible to recover tax incurred on activities outside the scope of VAT or in the course of making ‘exempt’ supplies. Our future relationship with the EU, including on VAT, is subject to negotiation and any future decisions on VAT will continue to be taken in line with the normal Budget process.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 23/05/2018 13:50:23 answering member 3935 label Biography information for Mel Stride
tabling member	4471 label Biography information for Rachael Maskell

746181

registered interest
date	28/06/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Health Professions: Training
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, whether the widening access training scheme in the NHS applies to staff who work in health professions transferred to work in local authorities.
tabling member constituency	York Central
tabling member printed	Rachael Maskell
uin	1715
answer	answer is ministerial correction date of answer 06/07/2017 answer text <p>Employers may offer a range of training opportunities to their employees. Whether a payment to an employee ‘in training’ qualifies for an Income Tax and National Insurance exemption will depend on the facts of each case. HM Revenue and Customs’ <em>Statement of Practice 4 1986</em> sets out the circumstances when a payment by an employer to an employee can be exempted from a charge to tax. These rules apply equally to all employers - they are not specific to the NHS.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/07/2017 15:17:09 answering member 3935 label Biography information for Mel Stride
tabling member	4471 label Biography information for Rachael Maskell