Potential VAT refunds for alternative education providers
23 September 2026| CATEGORIES: Education, HMRC policy, VAT exemption, VAT refunds| TAGS: alternative providers, fiscal neutrality, further education, higher education, VAT refunds
Alternative providers of higher and further education may now be able to reclaim VAT on supplies previously treated as standard-rated, following a significant Court of Appeal ruling. HMRC has confirmed that businesses in the same position as the taxpayers in St Patrick’s International College can submit claims for a refund while HMRC’s appeal to the Supreme Court is pending, although HMRC continues to maintain that such supplies are standard rated.