The Value Added Tax (Education) Order 1989

• Citation: S.I. 1989/267
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Education) Order 1989 and shall come into force on 1st April 1989.

Section 2

Group 6 (education) of Schedule 6 to the Value Added Tax Act 1983 shall be varied as follows–

(a) in item 1, after the word “school” there shall be inserted the words “, eligible institution”;

(b) there shall be added at the end of note (1) the words

but excludes–

courses in English as a foreign language which are provided for payment which exceeds the full cost of providing the courses; and

holiday courses of an essentially recreational or sporting nature.

(c) by inserting after note (3) the following note–

(3A) For the purposes of item 1 above “eligible institution” means–

(a) an institution to which section 132(6) of the Education Reform Act 1988 applies;

(b) an institution to which section 77(5) of the Education (Scotland) Act 1980 applies;

(c) an institution to which grants are paid by the Department of Education for Northern Ireland under article 66(2) of the Education and Libraries (Northern Ireland) Order 1986 ;

(d) the Cambridge Institute of Education, the Royal College of Art and the Cranfield Institute of Technology.