Those offering educational programmes in summer who satisfy established criteria will be exempted from value added tax on the fees charged for their services, the education and finance ministries said yesterday.

For a programme to be considered it must be planned for the summer months, aimed to be educational according to the national curriculum and include creative activities for children and students.

Several other conditions apply. Registration forms are obtainable from Room 339A, Education Quality and Standards Directorate, Floriana. They must be submitted by 25 July.