Explanatory note
(This note is not part of the Order)
This Order revokes the Value Added Tax (Education) Order 1993, which widened the scope of exemption under Group 6 of Schedule 6 to the Value Added Tax Act 1983 (c. 55) to—
reflect the revised arrangements for the provision and funding of further education by virtue of the Further and Higher Education Act 1992 (c. 13) and Further and Higher Education (Scotland) Act 1992 (c. 37). Those further education institutions leaving local authority control are now “eligible institutions” within item 1; and
extend the relief to all supplies of training and retraining (including work experience) and the supply of goods and services essential thereto, provided as part of a government funded training programme.
The revised note (2) omitted voluntary schools within the meaning of the Education Act 1944. This Order extends the scope of exemption as originally intended and retains the exemption for voluntary schools within the meaning of the Education Act 1944.