# Value Added Tax Act 1983 (repealed 1.9.1994), Part GROUP 6—EDUCATION

Extent: E+W+S+N.I.

Item No.
Notes:
(1)For the purposes of this Group an “eligible body" is—
(a)a school within the meaning of the Education Acts 1944 to 1993 , the Education (Scotland) Act 1980 , the Education and Libraries (Northern Ireland) Order 1986 or the Education Reform (Northern Ireland) Order 1989 , which is—
(i)provisionally or finally registered or deemed to be registered as a school within the meaning of the aforesaid legislation in a register of independent schools; or
(ii)a school in respect of which grants are made by the Secretary of State to the proprietor or managers; or
(iii)a maintained school within the meaning of the Education Act 1993 or the Education and Libraries (Northern Ireland) Order 1986; or
(iv)a public school within the meaning of section 135(1) of the Education (Scotland) Act 1980 ; or
(v)a grant-maintained school within the meaning of section 22 of the Education Act 1993; or
(vi)a self-governing school within the meaning of section 1(3) of the Self-Governing Schools (Scotland) Act 1989
(vii)a grant-maintained special school within the meaning of section 182(3) of the Education Act 1993; or
(viii)a grant-maintained integrated school within the meaning of Article 65 of the Education Reform (Northern Ireland) Order 1989 ;
(b)a United Kingdom university, and any college, institution, school or hall of such a university;
(c)an institution—
(i)falling within section 91(3)(a) or (b) or section 91(5)(b) or (c) of the Further and Higher Education Act 1992 ; or
(ii)which is a designated institution as defined in section 44(2) of the Further and Higher Education (Scotland) Act 1992 ; or
(iii)managed by a board of management as defined in section 36(1) of the Further and Higher Education (Scotland) Act 1992; or
(iv)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 ;
(d)a public body of a description in Note (5) of Group 7 of Schedule 6 to this Act;
(e)a body recognised under the British Council Recognition Scheme for the teaching of English as a foreign language.
(f)a body not falling within paragraphs (a) to (e) above which—
(i)is precluded from distributing and does not distribute any profit it makes; and
(ii)applies any profits made from supplies of a description within this Group to the continuance or improvement of such supplies.
(2)A supply by a body, which is an eligible body only by virtue of falling within Note (1)(e), shall not fall within this Group insofar as it consists of the provision of anything other than the teaching of English as a foreign language.
(3)“Vocational training" means training or re-training for—
(a)any trade, profession or employment; or
(b)any voluntary work connected with—
(i)education, health, safety, or welfare; or
(ii)the carrying out of activities of a charitable nature; and
(c)for the purposes of item 5, includes the provision of work experience.
(4)“Examination services" include the setting and marking of examinations, the setting of educational or training standards, the making of assessments and other services provided with a view to ensuring educational and training standards are maintained.
(5)For the purposes of item 5 a supply of any goods or services shall not be taken to be essential to the provision of vocational training unless the goods or services in question are provided directly to the trainee.
(6)For the purposes of item 6 a club is a “youth club" if—
(a)it is established to promote the social, physical, educational or spiritual development of its members;
(b)its members are mainly under twenty-one years of age; and
(c)it satisfies the requirements of Note (1)(f)(i) and (ii).

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/6/part/1n1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-1n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.