UK Upper Tribunal Rules on VAT Exemption for Education Supplies by St Patrick’s College

• The case involves St Patrick’s International College Ltd and others against Revenue and Customs.
• The issue is whether certain educational supplies should be VAT exempt under Article 132(1)(i) of the Principal VAT Directive and Group 6 of Schedule 9 VATA 1994.
• The appellants argue that the UK has not properly implemented Article 132(1)(i), affecting fiscal neutrality.
• The case examines if the definition of an eligible body breaches fiscal neutrality principles.
• It also considers if courses funded by student loans are ultimately charges to state funds.
• The decision involves whether an appellant teaching English as a foreign language is entitled to VAT exemption for all educational supplies.
• The hearing took place on 11 and 12 December 2024, with judgment on 24 March 2025.
• The case was heard by Mr. Justice Rajah and Judge Greg Sinfield.

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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