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HMRC internal manual

VAT Education Manual

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: public bodies

Note (1)(d) of Group 6 of Schedule 9 of the VAT Act 1994 defines as an eligible body a public body. This Note cross-refers to Group 7 of Schedule 9 Exemptions.

(d) a public body of a description in Note (5) to Group 7 below;

Note (5) to Group 7 of Schedule 9 of the VAT Act 1994 reads:

(5) “public body” means -

(a) a Government Department within the meaning of section 41(6);

(b) a local authority;

(c) a body which acts under any enactment or instrument for public purposes and not for its own profit and which performs functions similar to a Government department or local authority.

Government Department includes any executive agencies of a government department. Non-Departmental Public Bodies (NDPBs) are covered by Note 5(c) to Group 7.

Section 41(6) states that In this section ‘Government Department’ includes the Scottish Administration, the Welsh Assembly Government, the National Assembly for Wales Commission, a Northern Ireland department, a Northern Ireland health and social services body, any body of persons exercising functions on behalf of a Minister of the Crown, including any part of a Government Department (as defined in the foregoing) designated for the purposes of this subsection by a direction of the Treasury.