About
A specialist service for HNC, HND and English language providers
Education Exemption helps private colleges and delivery partners teaching HNC, HND and English language courses find out whether that teaching should have been VAT exempt, and protect their claim to the VAT they overpaid.
Who we are
Education Exemption is a trading name of SGS Ltd, a tax consultancy based in Guernsey at PO Box 565, Guernsey GY1 6JW. We work with a VAT specialist on every review and claim.
Why we exist
The St Patrick's ruling turns on courses that universities and colleges supply VAT free. Many universities and FE colleges bring in private partners to teach those same courses, especially HNCs, HNDs and pre-sessional English, and those partners have usually been charging VAT on that teaching. With the Supreme Court unlikely to decide before 2028 and the four-year limit running, we built this service to help them protect their claims now.
How we work
- You start by booking a free online consultation, or with the two-minute check.
- Our VAT specialist goes through your courses, your agreements and your VAT history on a video call, and tells you plainly whether a claim is worth making, including when it is not.
- If you go ahead, we agree the scope and fee basis in writing before any work starts.
- We work alongside your own accountant if you have one.
How we are paid
The consultation is free. If you go ahead with a claim, the fee basis is agreed with you in writing first. Where we introduce you to an adviser we work with, we may receive a fee from them, and we will tell you if that applies before you engage them.
How our guides are written
Every guide opens with a short answer, shows the date it was last reviewed and lists the legislation, HMRC guidance and judgments it relies on. We update the guides when the law or HMRC's position changes, and log the changes on the updates page. The guides are general information and not tax advice for your circumstances.
What we do not do
- We do not promise refunds. HMRC is appealing the ruling and every claim has risks.
- We do not advise on private school fees, tutoring, exam services or corporate training.
- We do not give tax advice through this website.
Talk it through, free and with no obligation
Book a free online consultation with our VAT specialist. We look at what you teach, who you teach it for and how VAT was charged, then tell you plainly whether a protective claim is worth making.