Solent Pathway Campus Wins VAT Exemption Case as University College and TEFL Provider

• Solent Pathway Campus Limited is a joint venture between Solent University and QAHE Solent Limited.
• SPCL argued its education courses were VAT-exempt.
• SPCL claimed VAT exemption as a college of a UK university and as a TEFL provider.
• HMRC rejected both claims, leading to a tribunal appeal.
• The First-tier Tribunal ruled in favor of SPCL on both grounds.
• SPCL was recognized as a college of the University based on a clear relationship and integration.
• The tribunal accepted SPCL’s TEFL argument due to course content and student characteristics.
• The tribunal confirmed VAT exemption for SPCL’s education services.
• The case highlights the importance of integration with universities for VAT exemption and clarifies TEFL classification.

Source: deeksvat.co.uk

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.