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The Value Added Tax (Education) Order 1989

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2.  Group 6 (education) of Schedule 6(1) to the Value Added Tax Act 1983 shall be varied as follows–

(a)in item 1, after the word “school” there shall be inserted the words “, eligible institution”;

(b)there shall be added at the end of note (1) the words

  • but excludes–

    (a)

    courses in English as a foreign language which are provided for payment which exceeds the full cost of providing the courses; and

    (b)

    holiday courses of an essentially recreational or sporting nature..

(c)by inserting after note (3) the following note–

(3A) For the purposes of item 1 above “eligible institution” means–

(a)an institution to which section 132(6) of the Education Reform Act 1988(2) applies;

(b)an institution to which section 77(5) of the Education (Scotland) Act 1980(3) applies;

(c)an institution to which grants are paid by the Department of Education for Northern Ireland under article 66(2) of the Education and Libraries (Northern Ireland) Order 1986(4);

(d)the Cambridge Institute of Education, the Royal College of Art and the Cranfield Institute of Technology..

(1)

Group 6 was varied by S.I. 1987/1259.

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