I note that the exempted activities in the First Schedule which is being substituted for the original First Schedule include under (ii):
school or university education, and vocational training or retraining (including the supply of goods and services incidental thereto), provided by educational establishments recognised by the State, and education, training or retraining of a similar kind provided by other persons;
The point that arises here is in relation to the scope of institution to be covered by the words " of a similar kind ". I doubt if anybody would have any difficulty in applying the full exemption to all educational establishments recognised by the State but there are large and perhaps growing numbers of other educational establishments which are neither recognised nor funded in any way by the State and over which the State has no control. The major example I am thinking of is what is called a grind school, something which attempts—often enough with indifferent success—to capitalise on students fears. These institutions hire teachers who are already supposed to be doing a full-time job of work and who are being paid a full salary by the State for that, to teach extra hours. The students are charged for this service. These institutions are operated totally on a profit-making basis. Their connection with the tax system is exiguous at the best of times. I regard them as a scandal to the education system and I should like to think that, in so far as they are a straight-forward profit-making activity, they would not be exempt.
