In Essex International College v HMRC [2018] UKFTT 85 (15 February 2018) the FTT found that a college providing qualifications recognised by universities was making standard rated supplies as its supplies did not fall within the education exemption (VATA 1994 Sch 9 Group 6).
Essex College provided tertiary level education courses mainly designed to be the equivalent of the first two years of undergraduate courses at universities. The courses led to accredited Edexcel qualifications recognised by universities. The college treated two thirds of the fees charged to students as standard rated services and one third as zero-rated supplies of books. HMRC considered however that the college made single standard rated supplies.
Agreeing with HMRC the FTT observed that the students were charged a single fee which may have included the supply of textbooks. There was no opportunity for the students to receive only one...
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