Value Added Tax Act 1994

Group 6— Education U.K.

Item No. U.K.

1 The provision by an eligible body of—

(a) education;

(b) research, where supplied to an eligible body; or

(c) vocational training.

2 U.K. The supply of private tuition, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer.

3 The provision of examination services—

(a) by or to an eligible body; or

(b) to a person receiving education or vocational training which is—

(i) exempt by virtue of items 1, 2 or 5; or

(ii) provided otherwise than in the course or furtherance of a business.

4 U.K. The supply of any goods or services (other than examination services) which are closely related to a supply of a description falling within item 1 (the principal supply) by or to the eligible body making the principal supply provided—

(a) the goods or services are for the direct use of the pupil, student or trainee (as the case may be) receiving the principal supply; and

(b) where the supply is to the eligible body making the principal supply, it is made by another eligible body.

5 U.K. The provision of vocational training, and the supply of any goods or services essential thereto by the person providing the vocational training, to the extent that the consideration payable is ultimately a charge to funds provided pursuant to arrangements made under section 2 of the M1 Employment and Training Act 1973, section 1A of the M2 Employment and Training Act (Northern Ireland) 1950 or section 2 of the M3 Enterprise and New Towns (Scotland) Act 1990.

Marginal Citations

M1 1973 c.50.

M2 1950 c. 29 (N.I).

M3 1990 c. 35.

6 U.K. The provision of facilities by—

(a) a youth club or an association of youth clubs to its members; or

(b) an association of youth clubs to members of a youth club which is a member of that association.

Notes: U.K.

(1) For the purposes of this Group an “eligible body” is—

(a) a school within the meaning of [F1 the Education Act 1996], the M4 Education (Scotland) Act 1980, the M5 Education and Libraries (Northern Ireland) Order 1986 or the M6 Education Reform (Northern Ireland) Order 1989, which is—

(i) provisionally or finally registered or deemed to be registered as a school within the meaning of the aforesaid legislation in a register of independent schools; or

(ii) a school in respect of which of which grants are made by the Secretary of State to the proprietor or managers; or

(iii) [F2 a county school, voluntary school or maintained special school (other than one established in a hospital) within the meaning of the Education Act 1996 or a maintained school within the meaning of] the M7 Education and Libraries (Northern Ireland) Order 1986; or

(iv) a public school within the meaning of section 135(1) of the Education (Scotland) Act 1980; or

(v) a grant-maintained school within the meaning of [F3 the Education Act 1996]; or

(vi) a self-governing school within the meaning of section 1(3) of the M8 Self-Governing Schools (Scotland) Act 1989; or

(vii) a grant-maintained special school within the meaning of [F4 the Education Act 1996]; or

(viii) a grant-maintained integrated school within the meaning of Article 65 of the M9 Education Reform (Northern Ireland) Order 1989;

(b) a United Kingdom university, and any college, institution, school or hall of such a university;

(c) an institution—

(i) falling within section 91(3)(a) or (b) or section 91(5)(b) or (c) of the M10 Further and Higher Education Act 1992; or

(ii) which is a designated institution as defined in section 44(2) of the M11 Further and Higher Education (Scotland) Act 1992; or

(iii) managed by a board of management as defined in section 36(1) of the Further and Higher Education (Scotland) Act 1992; or

(iv) to which grants are paid by the Department of Education for Northern Ireland under Article 66(2) of the M12 Education and Libraries (Northern Ireland) Order 1986; [F5 or

(v) managed by a governing body established under the Further Education (Northern Ireland) Order 1997;]

(d) a public body of a description in Note (5) to Group 7 below;

[F6 (e) a body which—

(i) is precluded from distributing and does not distribute any profit it makes; and

(ii) applies any profits made from supplies of a description within this Group to the continuance or improvement of such supplies;]

[F7 (f) a body not falling within paragraphs (a) to (e) above which provides the teaching of English as a foreign language.]

(2) A supply by a body, which is an eligible body only by virtue of falling within Note [F8 1(f)], shall not fall within this Group insofar as it consists of the provision of anything other than the teaching of English as a foreign language.

[F9 (3) “Vocational training” means—

training, re-training or the provision of work experience for—

(a) any trade, profession or employment; or

(b) any voluntary work connected with—

(i) education, health, safety, or welfare; or

(ii) the carrying out of activities of a charitable nature.]

(4) “Examination services” include the setting and marking of examinations, the setting of educational or training standards, the making of assessments and other services provided with a view to ensuring educational and training standards are maintained.

(5) For the purposes of item 5 a supply of any goods or services shall not be taken to be essential to the provision of vocational training unless the goods or services in question are provided directly to the trainee.

(6) For the purposes of item 6 a club is a “youth club” if—

(a) it is established to promote the social, physical, educational or spiritual development of its members;

(b) its members are mainly under 21 years of age; and

(c) it satisfies the requirements of Note (l)(f)(i) and (ii).

Textual Amendments

F1 Words in Sch. 9 Group 6 Note (1)(a) substituted (1.11.1996) by 1996 c. 56, ss. 582(1), 583(2), Sch. 37 Pt. I para. 125(a)

F2 Words in Sch. 9 Group 6 Note (1)(a)(iii) substituted (1.11.1996) by 1996 c. 56, ss. 582(1), 583(2), Sch. 37 Pt. I para. 125(b)

F3 Words in Sch. 9 Group 6 Note (1)(a)(v) substituted (1.11.1996) by 1996 c. 56, ss. 582(1), 583(2), Sch. 37 Pt. I para. 125(c)

F4 Words in Sch. 9 Group 6 Note (1)(a)(vii) substituted (1.11.1996) by 1996 c. 56, ss. 582(1), 583(2), Sch. 37 Pt. I para. 125(d)

F5 Sch. 9 Group 6 Note (1)(c)(v) and the preceding word inserted (1.4.1998) by S.I. 1997/1772 (N.I. 15), art. 25, Sch. 4; S.R. 1998/82, art. 2

F6 Sch. 9 Group 6 Note (1)(e) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 3

F7 Sch. 9 Group 6 Note (1)(f) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 4

F8 Words in Sch. 9 Group 6 Note (2) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 5

F9 Words in Sch. 9 Group 6 Note (3) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 6

Marginal Citations

M4 1980 c. 44.

M5 S.I.1986/594 (N.I.3).

M6 S.I.1989/2406 (N.I.20).

M7 S.I.1986/594 (N.I.3).

M8 1989 c. 39.

M9 S.I.1989/2406 (N.I.20).

M10 1992 c. 13.

M11 1992 c. 37.

M12 S.I.1986/594 (N.I.3).