Corporation Tax Act 2009 section 71

Educational establishments

Section 71 defines which bodies count as "educational establishments" for the purpose of the tax deduction available under section 70 when employees are seconded to charities and educational establishments.

• In England and Wales, qualifying bodies include local authorities (in their education role), maintained or supported educational institutions, registered independent schools, alternative provision Academies, further and higher education institutions, and 16 to 19 Academies.
• In Scotland, qualifying bodies include education authorities, schools and educational establishments managed by those authorities, public, grant-aided or independent schools, central institutions, higher education institutions, and colleges of further education.
• In Northern Ireland, qualifying bodies include education and library boards, colleges of education, grant-aided or independent schools, and institutions of further education.
• The definitions draw on the relevant education legislation for each jurisdiction, ensuring that the tax relief for seconding employees applies consistently across the UK to recognised educational bodies.