Education and training
Academies, refunds of VAT
Advancement of education, charitable trust for
Allowable deductions
Costs borne by employees
Dispositions for
Generally
Eligible body, meaning
Employee benefits
Employer-funded
Engineering employees
Exemption
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
Generally
Gifts for the advancement of
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
Generally
Private tuition
Retraining
Sandwich courses and similar courses
Scholarships
Scholarships and apprenticeship schemes at universities and technical colleges
Scholarships and apprenticeship schemes, payments exempt from tax
Student loans
Tonnage tax companies
Training courses
Training courses, wholly and exclusively incurred expenditure
Vocational training, meaning
Work-related training
Work-related, exemption
Youth club, meaning