TC09614 - [2025] UKFTT 01015 (TC)

The Appellant, City of Portsmouth College (the “College”), appeals against assessments to output tax made by the Respondents (“HMRC”), under s 73 of the Value Added Tax Act 1994 (“VATA”) as described in the Statement of Agreed Facts, below.

The appeals concern certain grants received by Further Education Colleges, such as the College, from two government funding agencies, the Education Funding Authority (“EFA”) and the Skills Funding Agency (“SFA”), and whether these are, for VAT purposes, “consideration” for a supply of services (education and/or vocational training) provided free of charge by the Further Education Colleges to students (the “Consideration Point”).