This statutory instrument defines the specific application and exemptions of Value Added Tax (VAT) regarding educational services within the United Kingdom. The document is issued by the British government to clarify the fiscal status of educational institutions and related activities under the Value Added Tax Act 1972. It establishes the legal framework for determining which educational supplies are subject to taxation and which qualify for relief or exemption.

Legal professionals and tax practitioners utilize this order as a primary source for historical tax compliance and regulatory research. It is a highly technical document intended for those requiring precise legislative language regarding UK fiscal policy in 1980.