{
  "url": "https://openlegislation.uk/value-added-tax-education-order-1989/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-education-order-1989/article-2.json",
  "legislation": "uksi/1989/267",
  "legislation_title": "The Value Added Tax (Education) Order 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-education-order-1989",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Group 6 (education) of Schedule 6 to the Value Added Tax Act 1983 shall be varied as follows–\n(a) in item 1, after the word “school” there shall be inserted the words “, eligible institution”;\n(b) there shall be added at the end of note (1) the words\n“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(c) by inserting after note (3) the following note–\n“(3A) For the purposes of item 1 above “eligible institution” means–\n(a) an institution to which section 132(6) of the Education Reform Act 1988 applies;\n(b) an institution to which section 77(5) of the Education (Scotland) Act 1980 applies;\n(c) 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(d) the Cambridge Institute of Education, the Royal College of Art and the Cranfield Institute of Technology.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 6 was varied by S.I. 1987/1259."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 40."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1980 c. 44."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 1986/594 (N.I.3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/267/article/2",
    "retrieved_at": "2026-10-29T15:49:29.745525+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."
}