# The Value Added Tax (Training) Order 1988

S.I. 1988/1282 · made 25 July 1988

This Order exempts from VAT supplies of training or retraining, and goods or services essential thereto, provided under schemes arranged by the Training Commission and the Department of Economic Development for Northern Ireland and paid for by those bodies.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Section 17)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-training-order-1988/pdf/uksi_19881282_en.pdf

## Introductory text

VALUE ADDED TAX
Made 25th July 1988
Laid before the House of Commons 26th July 1988
Coming into force 22nd August 1988
The Treasury, in exercise of the powers conferred on them by section 17(2) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:

## 1 

This Order may be cited as the Value Added Tax (Training) Order 1988 and shall come into force on 22nd August 1988.

## 2 

Group 6 of Schedule 6 to the Value Added Tax Act 1983 shall be varied by adding the following item:
“7 The supply to a person receiving training or retraining pursuant to any arrangements made by, or under the authority or direction of, the Secretary of State under section 2 of the Employment and Training Act 1973 or pursuant to any arrangements made by the Department of Economic Development under section 3 of the Employment and Training Act (Northern Ireland) 1950 of—
(a) training or retraining for any trade, profession or employment, or
(b) any goods or services essential to such training or retraining,
in respect of which payment is made by, or under the authority or direction of, the Secretary of State or by the Department of Economic Development, as the case may be.”.

## Signature

Mark Lennox-Boyd
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
25th July 1988

## Explanatory note

(This note is not part of the Order)
This Order exempts from VAT supplies of training or retraining, and goods or services essential thereto, provided under schemes arranged by the Training Commission and the Department of Economic Development for Northern Ireland and paid for by those bodies.

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Source: https://www.legislation.gov.uk/uksi/1988/1282 (the official version)
Page: https://openlegislation.uk/value-added-tax-training-order-1988
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.