UT/2023/000073 - [2025] UKUT 00101 (TCC)

Case Number: UT/2023/000073

Rolls Building

London EC4A 1NL

Value Added Tax – exemption for supplies of education – Article 132(1)(i) Principal VAT Directive – whether properly implemented by Group 6 Schedule 9 VATA 1994 – whether definition of eligible body in Note (1) Group 6 breaches principle of fiscal neutrality – Item 5B Group 6 – whether consideration for courses supplied by two appellants to students who were eligible for student loans was ultimately a charge to funds provided by the Secretary of State –whether one appellant which was an eligible body pursuant to Note 1(f) by virtue of teaching English as a foreign language was entitled to exemption for all supplies of education

Judgment date: 24 March 2025

Before

MR JUSTICE RAJAH

JUDGE GREG SINFIELD

Between

(1) ST PATRICK’S INTERNATIONAL COLLEGE LIMITED

(2) LONDON COLLEGE OF CONTEMPORARY ARTS LIMITED

(3) INTERACTIVE MANCHESTER LIMITED

Appellants

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Nicola Shaw KC and Ben Blades, counsel, instructed by PricewaterhouseCoopers LLP

For the Respondents: Raymond Hill and Laura Inglis, counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION