Modifications etc. (not altering text)
C1Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)
1The provision by an eligible body of—
(a)education;
(b)F1... or
(c)vocational training.
Textual Amendments
F1Sch. 9 Pt. II item 1(b) omitted (1.8.2013) by virtue of The Value Added Tax (Education) Order 2013 (S.I. 2013/1897), arts. 1(2), 2 (with art. 1(2)(3))
2U.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.
3U.K.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 [F2, 5 or 5A]; or
(ii)provided otherwise than in the course or furtherance of a business.
Textual Amendments
F2Words in Sch. 9 Group 6 item 3(b)(i) substituted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(2); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3)
4U.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.
5U.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 M1Employment and Training Act 1973, section 1A of the M2Employment and Training Act (Northern Ireland) 1950 or section 2 of the M3Enterprise and New Towns (Scotland) Act 1990.
[F35AU.K.The 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
[F4(a)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)]the [F7National Assembly for Wales] under F8... Part II of the Learning and Skills Act 2000.]
Textual Amendments
F3Sch. 9 Group 6 item 5A inserted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(3); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3)
F4Words in Sch. 9 Pt. 2 Group 6 item 5A substituted (1.4.2010) by The Apprenticeships, Skills, Children and Learning Act 2009 (Consequential Amendments) (England and Wales) Order 2010 (S.I. 2010/1080), art. 1(2)(a)(b), Sch. 1 para. 26(a) (with art. 2(3))
F5Sch. 9 Pt. II Group 6 item 5A(a) omitted (1.4.2012) by virtue of Education Act 2011 (c. 21), s. 82(3), Sch. 16 para. 9(2)(a); S.I. 2012/924, art. 2
F6Sch. 9 Pt. II Group 6 item 5A(b) omitted (26.5.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(3)(g), Sch. 14 para. 41(2)
F7Words in Sch. 9 Pt. 2 Group 6 item 5A substituted (1.4.2006) by The National Council for Education and Training for Wales (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005 (S.I. 2005/3238), art. 1(1), Sch. 1 para. 30 (with art. 7)
F8Words in Sch. 9 Pt. 2 Group 6 item 5A repealed (1.4.2010) by The Apprenticeships, Skills, Children and Learning Act 2009 (Consequential Amendments) (England and Wales) Order 2010 (S.I. 2010/1080), art. 1(2)(a)(b), Sch. 1 para. 26(b), Sch. 2 Pt. 1 (with art. 2(3))
[F95BU.K.The 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 persons who are—
(a)aged under 19,
(b)aged 19 or over, in respect of education or training begun by them when they were aged under 19,
[F10(ba)aged 19 or over and for whom an EHC plan is maintained,]
(c)aged 19 or over but under 25 and subject to learning difficulty assessment, or
(d)aged 25 or over, in respect of education or training begun by them when they were within paragraph [F11(ba) or] (c),
to the extent that the consideration payable is ultimately a charge to funds provided by the Secretary of State.]
Textual Amendments
F9Sch. 9 Pt. II Group 6 item 5B inserted (1.4.2012) by Education Act 2011 (c. 21), s. 82(3), Sch. 16 para. 9(3); S.I. 2012/924, art. 2
F10Sch. 9 Pt. II Group 6 item 5B(ba) inserted (1.9.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 3 para. 66(2)(a); S.I. 2014/889, art. 7(a)
F11Words in Sch. 9 Pt. II Group 6 item 5B(d) inserted (1.9.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 3 para. 66(2)(b); S.I. 2014/889, art. 7(a)
[F125CU.K.The 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 persons who are aged 19 or over, to the extent that the consideration payable is ultimately a charge to funds provided by the Secretary of State in exercise of functions under Part 4 of the Apprenticeships, Skills, Children and Learning Act 2009.]
Textual Amendments
F12Sch. 9 Pt. II Group 6 item 5C inserted (26.5.2015) by Deregulation Act 2015 (c. 20), s. 115(3)(g), Sch. 14 para. 41(3)
6U.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.
(1)For the purposes of this Group an “eligible body” is—
(a)a school within the meaning of [F13the Education Act 1996], the M4Education (Scotland) Act 1980, the M5Education and Libraries (Northern Ireland) Order 1986 or the M6Education 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)[F14a community, foundation or voluntary school within the meaning of the school Standards and Framework Act 1998, a special school within the meaning of section 337 of the Education Act 1996][F15or a maintained school within the meaning of] the M7Education 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
F16(v). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(vi)[F17a self-governing school within the meaning of section 1(3) of the M8Self-Governing Schools (Scotland) Act 1989; or]
F18(vii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(viii)a grant-maintained integrated school within the meaning of Article 65 of the 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) [F19, (b) or (c)] or section 91(5)[F20(za),] (b) or (c) of the M9Further and Higher Education Act 1992; or
(ii)which is a designated institution as defined in section 44(2) of the M10Further 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 M11Education and Libraries (Northern Ireland) Order 1986; [F21or
(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;
[F22(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;]
[F23(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 [F241(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.
[F25(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.
[F26(5A)For the purposes of [F27items 5A [F28to 5C]]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.]
[F29(5B)In item 5B, [F30“EHC plan” and] “subject to learning difficulty assessment” [F30have the same meanings] as in the Education Act 1996.]
(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
F13Words 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)
F14Words in Sch. 9 Group 6 Note (1)(a)(iii) substituted (1.9.1999) by 1998 c. 31, s. 140(1), Sch. 30 para. 51(a) (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2(1), Sch.
F15Words 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)
F16Sch. 9 Group 6 Note (1)(a)(v) repealed (1.9.1999) by 1998 c. 31, s. 140(1)(3), Sch. 30 para. 51(b), Sch. 31 (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2(1), Sch.
F17Sch. 9 Pt. 2 Group 6 Note (1)(a)(vi) (S.) repealed (31.12.2004) by Standards in Scotland’s Schools etc. Act 2000 (asp 6), s. 61(2), sch. 3; S.S.I. 2004/528, art. 2(b)
F18Sch. 9 Group 6 Note (1)(a)(vii) repealed (1.9.1999) by 1998 c. 31, s. 140(1)(3), Sch. 30 para. 51(b), Sch. 31 (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2(1), Sch.
F19Words in Sch. 9 Pt. 2 Group 6 Note (1)(c)(i) substituted (1.4.2010) by The Apprenticeships, Skills, Children and Learning Act 2009 (Consequential Amendments) (England and Wales) Order 2010 (S.I. 2010/1080), art. 1(2)(a), Sch. 1 para. 94 (with art. 2(3))
F20Word in Sch. 9 Pt. 2 Group 6 note (1)(c)(i) inserted (1.8.2019) by The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (S.I. 2019/1027), regs. 1, 5
F21Sch. 9 Group 6 Note 1(c)(v) and preceding word inserted (1.4.1998) by S.I. 1997/ 1772 (N.I. 15), art. 25, Sch. 4; S.R. 1998/82, art. 2
F22Sch. 9 Group 6 Note (1)(e) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 3
F23Sch. 9 Group 6 Note (1)(f) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 4
F24Words in Sch. 9 Group 6 Note (2) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 5
F25Words in Sch. 9 Group 6 Note (3) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 6
F26Sch. 9 Group 6 Note (5A) inserted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(4); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3)
F27Words in Sch. 9 Pt. II Group 6 Note (5A) substituted (1.4.2012) by Education Act 2011 (c. 21), s. 82(3), Sch. 16 para. 9(4); S.I. 2012/924, art. 2
F28Words in Sch. 9 Pt. II Group 6 Note (5A) substituted (26.5.2015) by Deregulation Act 2015 (c. 20), s. 115(3)(g), Sch. 14 para. 41(4)
F29 Sch. 9 Pt. II Group 6 Note (5B) inserted (1.4.2012) by Education Act 2011 (c. 21), s. 82(3), Sch. 16 para. 9(5); S.I. 2012/924, art. 2
F30Words in Sch. 9 Pt. II Group 6 Note (5B) inserted and substituted (1.9.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 3 para. 66(3); S.I. 2014/889, art. 7(a)
Marginal Citations