50-710 Supplies closely related to education, etc. (item 4)
Exemption applies to the supply of any goods or services (other than examination services as defined at ¶50-700) which are ‘closely related’ to a supply of a description falling within VATA 1994, Sch. 9, Grp. 6, item 1 (known as the ‘principal supply’) by or to the ‘eligible body’ (¶50-645) making the principal supply provided:
(1)the goods or services are for the direct use of the pupil, student or trainee (as the case may be) receiving the principal supply; and
(2)where the supply is to the eligible body making the principal supply, it is made by another ‘eligible body’ (Grp. 6, item 4).