
1 
This Order may be cited as the Value Added Tax (Education) Order 1989 and shall come into force on 1st April 1989.
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–
(a) courses in English as a foreign language which are provided for payment which exceeds the full cost of providing the courses; and
(b) 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.”.
Stephen Dorrell
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
27th February 1989