# The Value Added Tax (Education) Order 2013

S.I. 2013/1897 · made 30 July 2013

This Order amends Item 1 of Group 6 (“Group 6”) of Schedule 9 (exemptions: education) to the Value Added Tax Act 1994 (“the Act”) to remove the supply of research by an eligible body to an eligible body from exemption from value added tax.

Made under: Value Added Tax Act 1994 (Section 31)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-education-order-2013/pdf/uksi_20131897_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/value-added-tax-education-order-2013/pdf/uksiem_20131897_en.pdf

## Introductory text

Value Added Tax
Approved by the House of CommonsMade 30th July 2013
Laid before the House of Commons 30th July 2013
Coming into force 1st August 2013
The Treasury, in exercise of the powers conferred by section 31(2) of the Value Added Tax Act 1994, make the following Order:

## 1 Citation and commencement

(1) This Order may be cited as the Value Added Tax (Education) Order 2013.
(2) This Order comes into force on 1st August 2013, but it does not apply to a supply of services to which paragraph (3) applies.
(3) This paragraph applies to a supply of services made pursuant to a written contract entered into before 1st August 2013 if the supply is within the scope of that contract as it stood immediately before that date.

## 2 Amendment of Group 6 of Schedule 9 to the Value Added Tax Act 1994

In Group 6 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: education), in item 1, omit paragraph (b) (but not the “or” after it).

## Signature

Mark Lancaster
Robert Goodwill
Two of the Lords Commissioners of Her Majesty’s Treasury
30th July 2013

## Explanatory note

(This note is not part of the Order)
This Order amends Item 1 of Group 6 (“Group 6”) of Schedule 9 (exemptions: education) to the Value Added Tax Act 1994 (“the Act”) to remove the supply of research by an eligible body to an eligible body from exemption from value added tax.
The Order applies with effect from 1st August 2013 but excludes supplies which are made pursuant to a contract entered into before 1st August 2013 if those supplies are made within the scope of that contract as it stood immediately before that date.
Group 6 describes supplies of goods and services in connection with education which are, pursuant to section 31 of the Act, exempt from value added tax. Item 1 of Group 6 exempts the provision of certain services by eligible bodies (which are defined by Note 1 to Group 6). Item 1(b) exempts the supply of research to another eligible body.
Article 1 provides for the title of the instrument, the commencement date of 1st August 2013 and the exclusion in respect of supplies of services made pursuant to a contract entered into prior to 1st August 2013 which are within the terms of that contract as it stood immediately before that date.
Article 2 deletes the operative part of item 1(b).
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

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Source: https://www.legislation.gov.uk/uksi/2013/1897 (the official version)
Page: https://openlegislation.uk/value-added-tax-education-order-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.