Income Tax (Trading and Other Income) Act 2005 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 such organisations.

• The section provides separate lists of qualifying educational bodies for England and Wales, Scotland, and Northern Ireland, reflecting the different education legislation in each jurisdiction.
• In England and Wales, qualifying bodies include local authorities (but only in respect of their education functions), local authority-maintained educational institutions, registered independent schools, alternative provision Academies, 16 to 19 Academies, and further or higher education institutions.
• In Scotland and Northern Ireland, the qualifying bodies are broadly equivalent — covering education authorities, publicly funded schools, independent schools, and further and higher education institutions — but are defined by reference to the relevant local education legislation in each jurisdiction.
• Where a local authority in England and Wales is the receiving body, the secondment must relate to the authority's education functions for the deduction to apply; secondments to a local authority for non-education purposes do not qualify under this provision.