{
  "url": "https://openlegislation.uk/value-added-tax-education-order-1987",
  "json_url": "https://openlegislation.uk/value-added-tax-education-order-1987.json",
  "id": "uksi/1987/1259",
  "title": "The Value Added Tax (Education) Order 1987",
  "short_title": "Value Added Tax (Education) 1987",
  "long_title": "This Order extends the scope of exemption from Value Added Tax for goods and services supplied as incidental to the provision of education, training or re-training by schools, universities and certain other bodies. This exemption is contained in item 4 of Group 6 of Schedule 6 to the Value Added Tax Act 1983.",
  "citation": "S.I. 1987/1259",
  "type": "uksi",
  "year": "1987",
  "number": "1259",
  "version": "current",
  "date": "1987-07-20",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-education-order-1987/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-education-order-1987/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-education-order-1987/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-education-order-1987/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-education-order-1987/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
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      "title": "Printed copy",
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      "language": null,
      "date": "2023-11-22",
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      "url": "https://openlegislation.uk/value-added-tax-education-order-1987/pdf/uksi_19871259_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1987/1259/pdfs/uksi_19871259_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "Order",
      "affecting": "ukpga/1994/23",
      "affecting_title": "Value Added Tax Act 1994",
      "affecting_provisions": "Sch. 15"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/17",
        "section/48"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-education-order-1987/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-education-order-1987/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-education-order-1987/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1259",
    "retrieved_at": "2026-10-29T16:23:30.788373+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."
}