The Value Added Tax (Education) Order 1989
This Order, which comes into force on 1st April 1989, extends to education and research provided by polytechnics and other centrally-funded institutions of higher education the wider exemption from VAT already applied to universities and schools. It also excludes from the exemption holiday sporting and recreational courses and profit-making courses in English as a foreign language; this gives statutory effect to the existing voluntary arrangements whereby universities pay tax on these courses.