# The Value Added Tax (Education) Order 1989, Article 2


Group 6 (education) of Schedule 6 to the Value Added Tax Act 1983 shall be varied as follows–
(a) in item 1, after the word “school” there shall be inserted the words “, eligible institution”;
(b) there shall be added at the end of note (1) the words
“but excludes–
(a) courses in English as a foreign language which are provided for payment which exceeds the full cost of providing the courses; and
(b) holiday courses of an essentially recreational or sporting nature.”.
(c) by inserting after note (3) the following note–
“(3A) For the purposes of item 1 above “eligible institution” means–
(a) an institution to which section 132(6) of the Education Reform Act 1988 applies;
(b) an institution to which section 77(5) of the Education (Scotland) Act 1980 applies;
(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;
(d) the Cambridge Institute of Education, the Royal College of Art and the Cranfield Institute of Technology.”.

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Source: https://www.legislation.gov.uk/uksi/1989/267/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-education-order-1989/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.