The Value Added Tax (Education) Order 1994
This Order, which comes into force on 1 August 1994, substitutes a new Group 6 of Schedule 6 to the Value Added Tax Act 1983. Under this Order the exemption for education, research and training is redefined so that eligibility for exemption is no longer determined by the subject matter or profitability of individual courses. Instead, exemption is largely dependent on the type of body providing the education, training or research.