The Council Tax (Discount Disregards) (Amendment) Order 2011

Amendments to Schedule 2 relating to prescribed educational establishments

7.  In Part I (establishments for students) of Schedule 2 (prescribed educational establishments), for paragraphs 1 and 2(1) substitute—

““1.   “Subject to paragraph (3) below, an institution is a prescribed educational establishment within this Part if it is—

“(a) “situated in a member State, and

“(b) “established solely or mainly for the purpose of providing further or higher education.

“2.   “In this Part—

““further education”, in relation to a member State, means—

(a)

“any course of education (other than a course which is within the definition of “higher education” below) which is suitable to the requirements of persons who are over the compulsory school age applicable in that State, and

(b)

“organised leisure-time occupation provided in connection with such a course;

““higher education”, in relation to a member State, means any course of education the successful completion of which results in any of the following qualifications—

(a)

“a first degree,

(b)

“a higher degree,

(c)

“a qualification (including a professional qualification) which is regarded by the relevant authority as being equivalent to a qualification (or part of a qualification) mentioned in paragraph (a) or (b) of this definition; and

““relevant authority”, in relation to a member State, means the authority which in relation to that State has sole or primary responsibility for the regulation of higher education.”.

(1)

Paragraph 1 was amended by S.I. 1995/619, 2006/3396 and 2007/580 (W. 52) and by section 74 of the Education Act 2005 (c.18).