In University of Southampton Students’ Union v HMRC [2020] UKFTT 419 (TC) (20 October 2020) the Tribunal held that the supplies made by the appellant did not fall within the exemption for the provision of education.
The appellant (USSU) operated a students’ union. It submitted a claim for the repayment of output tax it had accounted for on supplies of hot food and coffee (‘catering supplies’) on the grounds that those supplies fell within VATA 1994 Sch 9 Group 6 item 4. This exempts the supply by an ‘eligible body’ of goods and services which are closely related to a supply of education made by that body. HMRC rejected the claim and USSU appealed.
To succeed in its appeal USSU had to demonstrate that:
