Relief is only given if the recipient is a designated
educational establishment. Specific regulations, referred to at
ICTA88/S84 (5), list these and cover, for example, all UK
universities, and in England, schools maintained by the local
education authority and grant maintained schools.
The relief also applies to specific institutions in Scotland,
Northern Ireland and Wales. It does not, however, apply to youth
clubs, youth centres and voluntary youth organisations.
