There was strong support amongst our evidence from HE providers for the positive benefits of sharing services between higher education providers, but we have heard that a significant barrier to this is VAT on shared services for HE. Its removal would increase efficiency and enhance collaboration between providers. It is disappointing that HM Treasury was unable to provide us with details of the VAT receipts it receives from higher education providers that currently are sharing services and not benefiting from the Cost Sharing Group VAT exemption. (Conclusion, Paragraph 175)