Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Government plans to charge VAT on any part of the training required to complete the Commercial Airline Pilot Standard apprenticeship.

In line with the EU VAT Directive, UK law treats vocational training as VAT exempt where it is provided by specific eligible bodies, including universities, schools and certain not-for-profit institutions. It is for HM Revenue & Customs to determine on a case by case basis whether a body providing training for the Commercial Airline Pilot Standard Apprenticeship can qualify for the exemption under these rules.