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Education Bill

My Lords, in a moment we shall come to a discussion about the abolition of the YPLA on which we shall have a broader conversation. First, I shall deal with minor Amendment 142A to Schedule 16, which is the final consequential amendment to primary legislation that is required as a result of the proposed abolition of the YPLA. I have written explaining the detail of it. At present, the Value Added Tax Act 1994 exempts from VAT any education and training for 16 to 19 year-olds that is funded by the YPLA. A VAT exemption also applies to any goods or services essential to that provision. This amendment ensures that the VAT exemption continues to apply when the Secretary of State assumes responsibility for the funding in April 2012. The amendment does not make any changes to the education, training, goods or services that will be exempt from VAT. It simply amends the VAT Act to reflect that the source of the funding is changing. I beg to move.