{
  "url": "https://openlegislation.uk/value-added-tax-education-order-1989/note",
  "json_url": "https://openlegislation.uk/value-added-tax-education-order-1989/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st April 1989, extends to education and research provided by polytechnics and other centrally-funded institutions of higher education the wider exemption from VAT already applied to universities and schools. It also excludes from the exemption holiday sporting and recreational courses and profit-making courses in English as a foreign language; this gives statutory effect to the existing voluntary arrangements whereby universities pay tax on these courses.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/267/note",
    "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."
}