Member

The noble Baroness asked in particular about fees and VAT legislation. Yes, “fees or other consideration” is used in the VAT legislation. Amending the basis on which fee-paying schools are able to retain their charitable relief in this manner would leave in such a loophole and undermine the Government’s policy intentions. As set out in the Explanatory Notes published alongside the Bill, “fees or other consideration” does not include block grant funding so, for example, academies funded by the Department for Education are not caught in these provisions.