To ask the Secretary of State for Education, how many new (a) academies, (b) free schools, (c) university technical colleges and (d) new school sixth forms that are entitled to VAT reimbursements have been created in each year since 2010.
23 March 2015
The Department for Education does not hold data on the value of the VAT reimbursed to new academies, free schools and university technical colleges, and has not made an estimate.
All new academies, free schools and university technical colleges are entitled to reimbursement of VAT incurred on their non-business expenditure, under section 22B of the VAT Act 1994. The numbers of each education body created in each year (and which are still open) since 2010 are:
2014/2015 (up to 1 March 2015)
(a) academies including 16-19 academies
(b) free schools
(c) university technical colleges
In addition, one new maintained school for 16 to 19 year old students opened in 2010/11 and is entitled to reimbursement of VAT.