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HMRC internal manual

VAT Education Manual

HM Revenue & Customs
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Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): what are these agencies?

The Learning and Skills Council (LSC) was a non-Departmental public body with 47 local branches that has now been superseded by the YPLA or the SFC. On 1 April 2001 the LSC assumed responsibility from the Further Education Funding Council for funding further education in England and from the Training and Enterprise Councils for funding Government-approved vocational training. It received money from the Department for Education and Skills (DfES) in the form of grants which are then passed to the education providers.

It assumed responsibility for all government funding of adult education in England apart from Higher Education. It also funded school sixth forms (via local authorities) but did not deal with individual learning for young adults up to 19 - this is dealt with by the Connexions service. Its major tasks, now taken over by the YPLA and the SFA, were to:

  • raise participation and achievement by young people
  • increase adult demand for learning
  • raise skills levels for national competitiveness
  • improve the quality of education and training delivery
  • equalise opportunities through better access to learning
  • improve the effectiveness and efficiency of the sector.

VATEDU58600 explains the VAT treatment of careers services or counselling paid for by the YPLA and SFA.