Scope of the VAT exemption for education and vocational training
In St Patrick’s International College Ltd and others v HMRC [2025] UKUT 101 (TCC) (25 March) the Upper Tribunal (UT) decided that the supplies of education in dispute did not qualify for exemption from VAT. It found that VATA 1994 Sch 9 Group 6 is compatible with the EU legislation from which it is derived and that although there are multiple possibilities for exemption within Group 6 none of them applied to the supplies here.
One of the appellants provided tuition in English as a foreign language and it was not in dispute that that supply was exempt from VAT. VATA 1994 Sch 9 Group 6 note 2 however prevents a supplier that only meets the supplier condition in VATA 1994 Sch 9 Group 6 note 1 because it supplies tuition in English...
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Scope of the VAT exemption for education and vocational training
In St Patrick’s International College Ltd and others v HMRC [2025] UKUT 101 (TCC) (25 March) the Upper Tribunal (UT) decided that the supplies of education in dispute did not qualify for exemption from VAT. It found that VATA 1994 Sch 9 Group 6 is compatible with the EU legislation from which it is derived and that although there are multiple possibilities for exemption within Group 6 none of them applied to the supplies here.
One of the appellants provided tuition in English as a foreign language and it was not in dispute that that supply was exempt from VAT. VATA 1994 Sch 9 Group 6 note 2 however prevents a supplier that only meets the supplier condition in VATA 1994 Sch 9 Group 6 note 1 because it supplies tuition in English...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
