Learning and Skills Act 2000, Paragraph 47 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
47(1)In Schedule 9 to the Value Added Tax Act 1994 (exemptions) Group 6 (education) is amended as follows.U.K.
(2)In item 3 (provision of examination services) in paragraph (b)(i) for “or 5” substitute “ , 5 or 5A ”.
(3)After item 5 insert—
“5AThe provision of education or vocational training and the supply, by the person providing that education or training, of any goods or services essential to that provision, to the extent that the consideration payable is ultimately a charge to funds provided by the Learning and Skills Council for England or the National Council for Education and Training for Wales under Part I or Part II of the Learning and Skills Act 2000.”
(4)After Note (5) insert—
“(5A)For the purposes of item 5A a supply of any goods or services shall not be taken to be essential to the provision of education or vocational training unless—
(a)in the case of the provision of education, the goods or services are provided directly to the person receiving the education;
(b)in the case of the provision of vocational training, the goods or services are provided directly to the person receiving the training.”
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