Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 1 December to Question 94867, how many (a) schools or (b) education trusts have received any demands for backdated VAT for each of the past five years.

Any demand for backdated VAT would be dealt with through the Local Authority as the responsible body for maintaining the school.

This information is not therefore held by HMRC. There are over 11,000 education trusts, it’s a growing population that includes VAT-registered and non-VAT registered bodies.