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 provide for the Union to be part of its purpose. Though the Union was set up by the University, it was a separate body. The Union was registered for VAT in its own right. The directive sought to align exemptions, but the Union was not itself a body eligible for exemption. The supply of catering to students is a supply of goods or services ‘closely related’ to the provision of education, and student unions are an important part of university life, but they are not eligible bodies within the Act.
Lord Justice Peter Gibson, Lady Justice Arden, And, Mr Justice Morland
Times 25-Jan-2002, Gazette 06-Mar-2002, [2001] EWCA Civ 1972, [2002] BVC 269, [2002] ELR 347, [2002] BTC 5064, [2002] STC 147, [2002] STI 38
Bailii
Value Added Tax Act 1994 46(2), Council Directive 77/388/EC Article 13A
England and Wales
Citing:
Applied – Commissioners of Customs and Excise v Pilgrims Language Courses Limited CA 23-Jul-1999
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 . .
Cited by:
Cited – SAE Education Ltd v Revenue and Customs SC 20-Mar-2019
Whether College properly part of University
The appellant contended that its supplies of education to students in the United Kingdom were exempt from VAT as a college of Middlesex University. SEL is a subsidiary of SAE Technology Group BV. Both are part of the SAE group of companies which . .
Lists of cited by and citing cases may be incomplete.
VAT, Education
Updated: 23 January 2022; Ref: scu.167212
