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More on the VAT education exemption post-SAE Education Ltd

20 September 2017      Amanda Darley, Head of Operations and Engagement

We briefly touched on the topic of the SAE Education Ltd Court of Appeal decision in a recent meeting with HMRC (minutes here and our previous article here) and the litigation is not necessarily over as the appeal period hasn't yet passed. However, if it turns out that this is the end of the litigation then it looks like we can expect a VAT Alert from HMRC on this quite quickly. In the meantime, EY has provided some further thoughts around the Court's comments regarding the limited number of courses provided by SAE not necessarily limiting the exemption to only those providing a wide range of courses, which also ties in with this article on the WonkHE website asking whether the Court of Appeal has 'rewritten the VAT rules for independent colleges?'.



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