Finance Act 2015

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Exempted education activities

54. The Principal Act is amended—

(a) in section 18—

(i) in subsection (1)(a), by substituting “section 52 and, paragraph 3(4) or 4(3) of Schedule 1” for “section 52 and paragraph 3(4) of Schedule 1”, and

(ii) in subsection (1)(a)(III) by substituting “paragraph (a), (c) or (ca) ” for “paragraph (c) or (ca) ”,

(b) in Schedule 1—

(i) by substituting the following subparagraph for subparagraph (3) of paragraph 4:

“(3) (a) The provision by a recognised body of children’s or young people’s education, school or university education, or vocational training or retraining (including the supply of goods and services incidental to that provision, other than the supply of research services), but excluding instruction in the driving of mechanically propelled road vehicles other than—

(i) vehicles designed or constructed for the carriage of 1.5 tonnes of goods or more, or

(ii) vehicles designed or constructed for the carriage of more than 9 persons (including the driver).

(b) In this subparagraph—

‘recognised body’ means—

(i) a public body,

(ii) any of the following bodies:

(I) a recognised school within the meaning of the Education Act 1998 ;

(II) an education or training provider within the meaning of the Education and Training Boards Act 2013 , to which section 22 of that Act applies;

(III) a body in receipt of moneys advanced under section 21 of the Further Education and Training Act 2013 ;

(IV) a body providing training for initial or continued access to a regulated profession, within the meaning of the Recognition of Professional Qualifications (Directive 2005/36/EC) Regulations 2008 (S.I. No. 139 of 2008);

(V) a body providing a course leading to an award which is recognised within the National Framework of Qualifications;

(VI) a body, included for the time being on a list published by the Minister for Justice and Equality from time to time, which provides a course, attendance at which, that Minister considers provides an acceptable basis for the granting of an immigration permission;

(VII) a body providing a course leading to an award by an approved college, within the meaning assigned by section 473A of the Taxes Consolidation Act 1997 ;

(VIII) a provider of a programme of education and training, within the meaning of the Qualifications and Quality Assurance (Education and Training) Act 2012 which is, for the time being, validated under section 45 of that Act;

(IX) a body, providing education to children or young people which, if provided by a recognised school within the meaning of section 10 of the Education Act 1998 , would be the curriculum prescribed under section 30 of that Act.”,

and

(ii) by inserting the following subparagraph after subparagraph (3) —

“(4) tuition given privately by teachers and covering school or university education.”.