Section 2: Expenditure chargeable to the balance of the apprenticeship tax

The following are authorised to collect the balance of the apprenticeship tax in respect of the expenditure mentioned in 1° of Article L. 6241-4:

1° Public secondary schools ;

2° Private secondary education establishments managed by non-profit-making organisations that meet one of the following conditions:

a) Be bound to the State by one of the contracts of association mentioned in article L. 442-5 of the Education Code or article L. 813-1 of the Rural and Maritime Fishing Code;

b) Be authorised to receive national scholarship holders in accordance with the procedures set out in article L. 531-4 of the Education Code;

c) Be recognised in accordance with the procedure laid down in article L. 443-2 of the same code;

3° Public higher education establishments or groups of such establishments acting on their behalf;

4° Establishments managed by a consular chamber and consular higher education establishments mentioned in article L. 711-17 of the Commercial Code;

5° Private higher education establishments managed by non-profit organisations or groups of such organisations acting on their behalf;

6° Public or private establishments providing training leading to professional diplomas issued by the ministries responsible for health, social affairs, youth and sport;

7° Second chance schools, as referred to in article L. 214-14 of the Education Code, training centres managed and administered by the Établissement Public d'Insertion de la Défense, as referred to in article L. 130-1 of the National Service Code, and not-for-profit establishments offering vocational training to give young people without qualifications a new opportunity to gain qualifications;

8° Educational establishments or services which provide, on a principal basis, adapted education and social or medico-social support for minors or young adults with disabilities or adjustment difficulties, as mentioned in 2° of I of article L. 312-1 of the Code de l'Action Sociale et des Familles , as well as establishments providing the adapted education provided for in the first paragraph of article L. 332-4 of the Code de l'Education;

9° The establishments or services mentioned in 5° of I of article L. 312-1 of the Code de l'Action Sociale et des Familles;

10° Experimental establishments or services for disabled young people or young people with adjustment difficulties, mentioned in 12° of I of the same article L. 312-1;

11° Organisations participating in the public lifelong guidance service, the list of which is drawn up by decision of the President of the Regional Council;

12° The production schools mentioned in article L. 443-6 of the Education Code;

13° Organisations on a list drawn up by order of the ministers responsible for national education and vocational training, acting at national level to promote initial technological and vocational training and trades. This list is drawn up for three years and the organisations on it must demonstrate a sufficient level of activity, determined by decree, to qualify for continued inclusion. The amount paid by companies to these organisations as the balance of the apprenticeship tax may not exceed 30% of the amount due;

14° Technical and preparatory military training establishments mentioned in article L. 4153-1 of the Defence Code.