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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 9 Pt II para 5B

Sch 9 Pt II para 5B

The provision of education or vocational training and the supply, by the person providing that education or training, of any goods or services essential to that provision, to persons who are— (a) aged under 19, (b) aged 19 or over, in respect of education or training begun by them when they were aged under 19, (ba) aged 19 or over and for whom an EHC plan is maintained, (c) aged 19 or over but under 25 and subject to learning difficulty assessment, or (d) aged 25 or over, in respect of education or training begun by them when they were within paragraph (ba) or (c), to the extent that the consideration payable is ultimately a charge to funds provided by the Secretary of State.

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