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

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