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The Value Added Tax (Education) Order 1993
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- UK Statutory Instruments
- 1993 No. 763
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
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—
(a)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; and
(b)extend 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.
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