Academies, refunds of VAT

Advancement of education, charitable trust for

Allowable deductions

Costs borne by employees

Dispositions for


Eligible body, meaning

Employee benefits


Engineering employees


Education or vocational training and supply of essential goods or services

Eligible body providing

English as a foreign language

Examination services


Goods produced by United Nations, imported

Private tuition

Vocational training and supply of essential goods or services

Youth club or association of youth clubs

Fees, maintenance payments

Funded by employers

Further education corporations, exemption from tax


Grant-maintained schools, exemption from tax

Higher education corporations, exemption from tax

Incidental overnight expenses and benefits

Individual learning accounts

Payments in respect of

Persons employed in

Postgraduate master's degree loans


Private tuition


Sandwich courses and similar courses

Scholarships and apprenticeship schemes at universities and technical colleges

Scholarships and apprenticeship schemes, payments exempt from tax

Student loans

– see Students

Tonnage tax companies

– see Tonnage tax

Training courses

Training courses, wholly and exclusively incurred expenditure

Vocational training, meaning

Work-related training

Work-related, exemption

Youth club, meaning