SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
Group 6— Education
Notes:
1
For the purposes of this Group an “eligible body” is—
a
a school within the meaning of F1the Education Act 1996, the M1Education (Scotland) Act 1980, the M2Education and Libraries (Northern Ireland) Order 1986 or the M3Education 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
iv
a public school within the meaning of section 135(1) of the Education (Scotland) Act 1980; or
F4v
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
vi
F5vii
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
ii
which is a designated institution as defined in section 44(2) of the M7Further 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
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;
F7e
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;
F8f
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 F91(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.
F103
“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.
F115A
For the purposes of F14items 5A F17to 5Ca 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.
F155B
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).
Sch. 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)