Tribunal Allows VAT Exemption Appeal for Solent Pathway Campus as Eligible Education Body

• The case involves Solent Pathway Campus Limited (SPCL) appealing against a decision by HM Revenue and Customs (HMRC) regarding VAT exemption.
• SPCL is a private limited company providing education courses, in partnership with Solent University and QAHE.
• SPCL submitted a claim for VAT exemption, which was refused by HMRC.
• The Tribunal is to decide if SPCL qualifies as an “eligible body” for VAT exemption under specific notes of the Value Added Tax Act 1994.
• The decision will consider if SPCL is a college of a UK university or if it provides teaching of English as a Foreign Language.
• The case was heard in March 2025, with further submissions in April, and judgment given in May 2025.
• Representation for SPCL was by Mr. Owain Thomas KC, and for HMRC by Ms. Charlotte Brown.

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.