VAT AND ADULT EDUCATION

Motion Text

That this House believes education is the mainstay of civilisation and of democracy and should be encouraged in as wide a cross-section of society as possible; warmly congratulates all those who seek to further their education by attending evening classes; offers encouragement to those organisations like the Women's Institute who offer residential and non-residential classes in a wide range of topics; and believes that in the interpretation of the EC legislation on VAT, and in particular in the interpretation of the 6th Directive on VAT (77/388/ EEC), it should be the policy of the Government to seek as broad a definition as possible for the term 'education' and to exempt all classes not run by private individuals for private profit from VAT.