A language school which sought to teach English was correct to include as part of that exempt supply, the cost of accommodation and catering. Transport to and from the airport and photographs necessary for the course were also exempt, being closely related to the course. Where however, the supplies were so combined as a mere device to avoid VAT, courts should be ready to find abuse.
Citations:
Times 22-Aug-1999, [1999] EWCA Civ 1939, [1999] STC 874
Links:
Statutes:
Value Added Tax Act 1994 Sch 9, Value Added Tax (Education) (No 2) Order 1994 (1994 No 2969)
Jurisdiction:
England and Wales
Citing:
Appeal from – Commissioner of Customs and Excise v Pilgrims Language Courses Limited Admn 2-Jun-1998
. .
Cited by:
Applied – University of Leicester Students Union v Commissioners of Customs and Excise CA 21-Dec-2001
The student Union supplied soft drinks to students. They claimed this was closely associated with education and that activity was therefore exempt from VAT. The Union appealed a decision against them.
Held: The University charter did not . .
Appealed to – Commissioner of Customs and Excise v Pilgrims Language Courses Limited Admn 2-Jun-1998
. .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 31 May 2022; Ref: scu.146854