On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will include sixth form colleges which provide these services for a charge.<\/p>
Education and vocational training provided by further education colleges will not be subject to VAT as they do not charge fees for full time education for 16\u201319-year-olds.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4559", "label" : {"_value" : "Biography information for Lord Livermore"} } , "answeringMemberPrinted" : {"_value" : "Lord Livermore"} , "dateOfAnswer" : {"_value" : "2024-09-27", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-09-27T10:39:21.477Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-09-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Further Education: VAT"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government what assessment they have made of removing VAT liability from general further education colleges, given that sixth form colleges are not liable.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4719", "label" : {"_value" : "Biography information for Baroness Bennett of Manor Castle"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Bennett of Manor Castle"} ], "uin" : "HL1099"} , {"_about" : "http://data.parliament.uk/resources/1729691", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1729691/answer", "answerText" : {"_value" : "
The London Chamber of Commerce and Industry (LCCI) and its operational unit, the UK National ATA Carnet Organisation, is responsible for the issue of ATA Carnets in the UK. Issuing Chambers charge their own fees to cover their administration costs. The cost of an ATA Carnet also reflects the cost of providing a guarantee through an International Guarantee Chain, which covers any customs charges potentially due on goods in the countries to be visited.<\/p>
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The UK is currently participating in a pilot exercise to digitalise ATA Carnets and their processes as part of a World Customs Organisation (WCO) and International Chamber of Commerce (ICC) initiative. The Digital Pilot was launched in February 2019, initially involving the UK and five other countries. To date, the UK has successfully processed a number of e-ATA Carnets from Heathrow and is looking to collaborate with more ports to make digital Carnets more readily available.<\/p>
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There are other options for temporarily moving goods between the UK and EU which may be more cost-effective than an ATA Carnet, depending on the specific circumstances. The EU\u2019s Temporary Admission procedure can be used in conjunction with the UK\u2019s Returned Goods Relief to claim relief on goods which are temporarily imported into the EU, and subsequently re-exported back into the UK. More information can be found on GOV.UK.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4559", "label" : {"_value" : "Biography information for Lord Livermore"} } , "answeringMemberPrinted" : {"_value" : "Lord Livermore"} , "dateOfAnswer" : {"_value" : "2024-09-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-09-20T13:15:31.003Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-09-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Cultural Heritage: Customs"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government whether they plan to reduce the cost of the ATA Carnet for cultural goods.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3391", "label" : {"_value" : "Biography information for The Earl of Clancarty"} } , "tablingMemberPrinted" : [{"_value" : "The Earl of Clancarty"} ], "uin" : "HL1108"} , {"_about" : "http://data.parliament.uk/resources/1729693", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1729693/answer", "answerText" : {"_value" : "
Since February 2023 HMRC have delivered three new online A1 application forms. These online forms are more accessible and provide a tailored customer journey for those applying for an A1 certificate.<\/p>
In addition HMRC are adding automation to these forms, which will enable faster processing and reduce opportunities for error. HMRC expect the CA3837 used by self-employed workers in the music industry touring within the EEA, to be automated by October 2024.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4559", "label" : {"_value" : "Biography information for Lord Livermore"} } , "answeringMemberPrinted" : {"_value" : "Lord Livermore"} , "dateOfAnswer" : {"_value" : "2024-09-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-09-20T13:15:59.213Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-09-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government whether they plan to further improve the provision of A1 forms, in particular for self-employed workers in the music industry touring in the EEA.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3391", "label" : {"_value" : "Biography information for The Earl of Clancarty"} } , "tablingMemberPrinted" : [{"_value" : "The Earl of Clancarty"} ], "uin" : "HL1110"} , {"_about" : "http://data.parliament.uk/resources/1729581", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1729581/answer", "answerText" : {"_value" : "
The Chancellor has been clear that stability and sound money are key prerequisites for growth and strong public services. The government has taken hard but necessary decisions to fix the foundations of our economy and bring back economic stability - including through the savings identified at the July statement.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4559", "label" : {"_value" : "Biography information for Lord Livermore"} } , "answeringMemberPrinted" : {"_value" : "Lord Livermore"} , "dateOfAnswer" : {"_value" : "2024-09-27", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-09-27T10:39:40.32Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-09-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Government Departments: Small Businesses"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government, further to the statement by the Chancellor of the Exchequer on 29 July (HC Deb cols 1033\u201340), what assessment they have made of the impact on (1) small, and (2) innovative, businesses of the call for departmental savings; and in particular what assessment they have made of long-term economic harm, including the loss of economic activity, innovation, export potential, incomes and ability to make pension provisions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"} ], "uin" : "HL1021"} , {"_about" : "http://data.parliament.uk/resources/1729582", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1729582/answer", "answerText" : {"_value" : "
The government does not collate this information centrally.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4559", "label" : {"_value" : "Biography information for Lord Livermore"} } , "answeringMemberPrinted" : {"_value" : "Lord Livermore"} , "dateOfAnswer" : {"_value" : "2024-09-26", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "HL1023"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-09-26T15:54:02.39Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-09-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Government Departments: Small Businesses"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government, further to the statement by the Chancellor of the Exchequer on 29 July (HC Deb cols 1033\u201340), how many small businesses working directly as Government contractors or suppliers have had work or expected work cancelled for departmental savings; how many Government contracts with small business have been cancelled or postponed; and what arrangements they have put in place to ensure small businesses do not have to carry the burden of new tendering for the same or similar work.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"} ], "uin" : "HL1022"} , {"_about" : "http://data.parliament.uk/resources/1729583", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1729583/answer", "answerText" : {"_value" : "
The government does not collate this information centrally.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4559", "label" : {"_value" : "Biography information for Lord Livermore"} } , "answeringMemberPrinted" : {"_value" : "Lord Livermore"} , "dateOfAnswer" : {"_value" : "2024-09-26", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "HL1022"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-09-26T15:54:02.377Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-09-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Government Departments: Small Businesses"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government, further to the statement by the Chancellor of the Exchequer on 29 July (HC Deb cols 1033\u201340), how many small businesses working directly for the Government have been told that their payment rates are being cut, and by what percentage range and average.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"} ], "uin" : "HL1023"} , {"_about" : "http://data.parliament.uk/resources/1729595", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1729595/answer", "answerText" : {"_value" : "
The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the education system.<\/p>
The Government has set out the details of this policy in the technical note Applying VAT to Private School Fees and Removing the Business Rates Charitable Rates Relief for Private Schools which can be found at the below link. A technical consultation on the technical note and draft VAT legislation will be open until 15 September 2024.<\/p>