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Further Education: VAT

Asked by Layla MoranLiberal DemocratTreasuryTabled Answered 20 April 2026UIN 125221

The question

To ask the Chancellor of the Exchequer, how much further education colleges paid in VAT for non-business activities in each of the last five financial years.

Answered by Dan Tomlinson

HM Revenue and Customs (HMRC) does not hold readily available data on the amount of VAT paid by further education colleges in relation to non-business activities for each of the last five financial years.

Further education colleges may undertake a mix of business and non-business activities. While VAT may be incurred on costs associated with these activities, the extent to which it is recoverable depends on the specific circumstances and the application of VAT apportionment methods by individual educational institutions.

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