{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-1n1/paragraph-wrapper6n1",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-1n1/paragraph-wrapper6n1.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/6/part/1n1/paragraph/wrapper6n1",
  "kind": "paragraph",
  "number": null,
  "heading": "Notes:",
  "text": "(1) “Education” includes training in any form of art but excludes—\n(a) courses in English as a foreign language which are provided for payment which exceeds the full cost of providing the courses; and\n(b) holiday courses of an essentially recreational or sporting nature.\n(2) “School\" in items 1, 2 and 3 means an institution which, 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 , provides primary or secondary education or both, and which—\n(a) either is 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 is a school in respect of which grants are made by the Secretary of State to the proprietor or managers; or\n(b) is a voluntary school within the meaning of the Education Act 1944 or the Education and Libraries (Northern Ireland) Order 1986; or\n(c) is a grant-maintained integrated school within the meaning of Article 65 of the Education Reform (Northern Ireland) Order 1989.\n(3) “University” means a United Kingdom university and includes any college, institution, school or hall of such a university.\n(3A) For the purposes of item 1 above “eligible institution\" means—\n(a) an institution falling within section 91(3)(a) or (b) or section 91(5)(b) or (c) of the Further and Higher Education Act 1992 ;\n(b) a designated institution as defined in section 44(2) of the Further and Higher Education (Scotland) Act 1992 ;\n(c) an institution managed by a board of management as defined in section 36(1) of the Further and Higher Education (Scotland) Act 1992;\n(d) 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.\n(4) Paragraph (a) of item 2 does not include recreational or sporting activities except where they are provided as part of a general educational curriculum.\n(5) Item 4 applies only where:-\n(a) Supplies described in that item are made to the persons receiving education, training or re-training comprised in items 1 and 2 (hereinafter referred to as students) by the same person who provides them with that education, training or re-training; or\n(b) Supplies described in that item are made to a person providing education, training or re-training comprised in items 1 or 2 (hereinafter referred to as the recipient), by another person providing such education, training or re-training and such supplies to his own students, and are directly used by the students of the recipient.\n(6) Item 5 applies only where the instruction described in that item is provided to persons receiving education comprised in items 1 and 2 by the same person who provides them with that education.\n(7) For the purposes of item 7—\n(a) a supply of any goods or services shall not be taken to be essential to the provision of training or retraining unless the goods or services in question are provided directly to the trainee;\n(b) training or retraining includes the provision of work experience.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words added by S.I. 1989/267, art. 2(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 6 Group 6 Note (2) substituted (22.4.1993) by virtue of S.I. 1993/1124, art. 4"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 6 Group 6 Note (2): “1993” expressed to be substituted (1.10.1993) for “1981” by virtue of 1993 c. 35, s. 307(1), Sch. 19 para.84; S.I. 1993/1975, arts. 3, 9, Sch. 1"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 6 Group 6 Note (3A) substituted (22.4.1993) by virtue of S.I. 1993/1124, art. 5"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Note (5) substituted by S.I. 1987/1259, art. 2"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 6 Group 6 Note (7) inserted (22.4.1993) by virtue of S.I. 1993/1124, art. 7"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1980 c.44."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.I. 1986/594 (N.I. 3)."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "S.I. 1989/2406 (N.I. 20)."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1992 c.13."
    },
    {
      "type": "M",
      "label": "M5",
      "text": "1992 c.37."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/6/part/1n1/paragraph/wrapper6n1",
    "retrieved_at": "2026-10-29T10:04:55.994456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}