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Sont habilités à percevoir la part de la taxe d'apprentissage correspondant aux dépenses mentionnées au 1° de l'article L. 6241-8 :

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1° Les établissements publics d'enseignement du second degré ;

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2° Les établissements d'enseignement privés du second degré gérés par des organismes à but non lucratif et qui remplissent l'une des conditions suivantes :

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a) Etre lié à l'Etat par l'un des contrats d'association mentionnés à l'article L. 442-5 du code de l'éducation ou à l'article L. 813-1 du code rural et de la pêche maritime ;

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b) Etre habilité à recevoir des boursiers nationaux conformément aux procédures prévues à l'article L. 531-4 du code de l'éducation ;

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c) Etre reconnu conformément à la procédure prévue à l'article L. 443-2 du même code ;

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3° Les établissements publics d'enseignement supérieur ;

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4° Les établissements gérés par une chambre consulaire ;

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5° Les établissements privés relevant de l'enseignement supérieur gérés par des organismes à but non lucratif ;

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6° Les établissements publics ou privés dispensant des formations conduisant aux diplômes professionnels délivrés par les ministères chargés de la santé, des affaires sociales, de la jeunesse et des sports.

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