What is an eligible body as a provider of education?
In Solent Pathway Campus Ltd v HMRC [2025] UKFTT 596 (TC) (9 May) the FTT decided that the appellant (SPCL) was an eligible body as a provider of education. It found that it had the relevant features to be an eligible body either as a college of a UK university or as a provider of tuition in English as a foreign language.
The relevant features for whether a body is a college of a UK university for the purposes of VATA 1994 Sch 9 Group 6 note 1(b) were set out by the Supreme Court in SAE Education Ltd v HMRC [2019] UKSC 14 and are as follows:
the body is understood by a university to be a college of the university;
the body can enrol or matriculate students as students of the university;
the students are...
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What is an eligible body as a provider of education?
In Solent Pathway Campus Ltd v HMRC [2025] UKFTT 596 (TC) (9 May) the FTT decided that the appellant (SPCL) was an eligible body as a provider of education. It found that it had the relevant features to be an eligible body either as a college of a UK university or as a provider of tuition in English as a foreign language.
The relevant features for whether a body is a college of a UK university for the purposes of VATA 1994 Sch 9 Group 6 note 1(b) were set out by the Supreme Court in SAE Education Ltd v HMRC [2019] UKSC 14 and are as follows:
the body is understood by a university to be a college of the university;
the body can enrol or matriculate students as students of the university;
the students are...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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