http://www.legislation.gov.uk/uksi/1993/763/article/4/made

The Value Added Tax (Education) Order 1993

Further and higher education

Further and higher education management

VAT

Voluntary controlled schools

Voluntary aided schools

King's Printer of Acts of Parliament

2013-07-09

VALUE ADDED TAX

This Order, which comes into force on 1st April 1993, widens the scope of exemption under Group 6 of Schedule 6 to the Value Added Tax Act 1983 (c. 55) to—reflect the revised arrangements for the provision and funding of further education by virtue of the Further and Higher Education Act 1992 (c. 13) and Further and Higher Education (Scotland) Act 1992 (c. 37). Those further education institutions leaving local authority control are now “eligible institutions” within item 1; andextend the relief to all supplies of training and retraining (including work experience) and the supply of goods and services essential thereto, provided as part of a government funded training programme.