- 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) and that their supplies should be exempt.
- The case examines whether the definition of an eligible body in Note 1 Group 6 breaches fiscal neutrality.
- It also considers if courses supplied to students eligible for loans are ultimately funded by the Secretary of State.
- The case questions if an appellant teaching English as a foreign language is entitled to exemption for all educational supplies.
- The hearing took place on 11 and 12 December 2024, with judgment on 24 March 2025.
- The appellants are represented by Nicola Shaw KC and Ben Blades, and the respondents by Raymond Hill and Laura Inglis.
Source: bailii.org
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.
