- HMRC has issued Revenue and Customs Brief 9 (2026) on VAT liability for education supplies by alternative higher and further education providers.
- The brief updates HMRC’s view after the Court of Appeal decision in St Patrick’s International College and Others Ltd v HMRC.
- It explains how the education exemption in Group 6 of Schedule 9 to the VAT Act 1994 applies to eligible bodies and closely related services.
- It also sets out how businesses can protect their position or calculate claims while awaiting the Supreme Court appeal outcome.
Source: gov.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.
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