The Tertiary Education and Research (Wales) Act 2022 (Consequential Amendments) Order 2026

• Citation: S.I. 2026/358
• Sections: 6

Section 1 Citation, extent and commencement

(1) This Order may be cited as the Tertiary Education and Research (Wales) Act 2022 (Consequential Amendments) Order 2026.

(2) An amendment made by this Order has the same extent as the provision amended.

(3) This Order comes into force on 1st April 2026.

Section 2 Value Added Tax Act 1994

(1) The Value Added Tax Act 1994 is amended as follows.

(2) In item 5A of Group 6 (education) in Part 2 (the groups) of Schedule 9 (exemptions), for paragraph (c), substitute—

(c) the Welsh Ministers under section 92, 97, or 103(1) of the Tertiary Education and Research (Wales) Act 2022 , or

(d) the Commission for Tertiary Education and Research under section 97, 101, 103(1) or (2), or 104(1)(a) of that Act.

Section 3 Income Tax (Earnings and Pensions) Act 2003

(1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

(2) In section 457 (meaning of “ research institution ”) , in subsection (1)(a)—

(a) for sub-paragraph (iii) substitute—

(iii) section 92, 97, 103 or 104(1)(a) of the Tertiary Education and Research (Wales) Act 2022, ignoring for this purpose any grant, loan, financial support, financial assistance, financial resources or payment received as a collaborating body within the meaning given by section 92(5), 97(3) or 104(2) of that Act, as the case may be,

(b) omit sub-paragraph (v).

Section 4 Higher Education and Research Act 2017

(1) The Higher Education and Research Act 2017 is amended as follows.

(2) In section 113 (joint working) , in subsection (3)(f), for “Part 2 of the Learning and Skills Act 2000 (further and sixth form education in Wales), or” substitute—

any of the following provisions of the Tertiary Education and Research (Wales) Act 2022—

(i) section 92 (financial support by Welsh Ministers for certain higher education courses);

(ii) section 97 (financial support for further education or training);

(iii) section 100 (means tests);

(iv) section 103(1) (financial support for other activities connected to tertiary education), or

Section 5 Charities Act 2011 (Principal Regulators of Exempt Charities) Regulations 2013

(1) The Charities Act 2011 (Principal Regulators of Exempt Charities) Regulations 2013 are amended as follows.

(2) In regulation 2 (interpretation) after “In these Regulations—” insert—

“ 2022 Act ” means the Tertiary Education and Research (Wales) Act 2022;

“ CTER ” means the Commission for Tertiary Education and Research established pursuant to section 1 of the 2022 Act;

(3) In regulation 4 (appointment of principal regulator: exempt charities in further education sector in Wales), for “The Welsh Ministers are” substitute “CTER is” .

(4) In regulation 5 (definition of “responsible person”), for paragraph (2) substitute—

(2) In its application to CTER as principal regulator of an exempt charity by virtue of these Regulations, section 57 of the Charities Act 2011 has effect as if, for the definition of “responsible person” in subsection (8), there were substituted—

“ responsible person ” means a person who is or was—

a member of CTER,

an associate member of CTER,

a member of staff of CTER,

a person acting on behalf of—

CTER, or

a member of staff of CTER,

a member of a committee established by CTER,

a member of the Research and Innovation Committee of CTER formed under paragraph 11(1) of Schedule 1 to the 2022 Act, or

a member of a sub-committee established under paragraph 11(7)(a) of that Schedule.

Section 6 Seafarers’ Wages Regulations 2024

In regulation 16 of the Seafarers’ Wages Regulations 2024 (determining whether the apprenticeship rate applies) , in paragraph (4)(b), for “Welsh Ministers under sections 31 to 33 of the Learning and Skills Act 2000” substitute “Commission for Tertiary Education and Research under sections 89(3), 93, 95 or 97 of the Tertiary Education and Research (Wales) Act 2022 or section 65 of the Further and Higher Education Act 1992 ” .