Frequently asked questions

No. HMRC's Brief 9 (2026) lets alternative providers who believe they are in the same position as St Patrick's International College submit claims, but HMRC's policy is unchanged and it has permission to appeal to the Supreme Court. See HMRC Brief 9 (2026).

On 6 July 2026, in St Patrick's International College Ltd & Ors v HMRC [2026] EWCA Civ 852. See the case explained.

Providers would be back to standard-rating, claims would be expected to fail, and HMRC could try to recover money it had already repaid. See the Supreme Court appeal.

The case was about 2012 to 2017 and HMRC has not said. Since 1 January 2024 UK VAT law can no longer be disapplied for conflicting with EU law, so claims for later periods carry extra legal risk.

Only in certain cases: when an eligible body supplies it, for private tuition by a sole trader or partner, for some examination services, and for funded vocational training. See is education exempt from VAT.

No. Private school fees and boarding have been standard-rated since 1 January 2025 under separate legislation. The St Patrick's ruling concerns providers of higher and further education.

Usually yes, unless the training is funded, is English as a foreign language, or you meet the non-profit eligible body test. If your customers are VAT-registered employers, exemption would not help them. See training companies.

Yes in some cases: a not-for-profit company that meets the eligible body test, a commercial English language school for its EFL tuition, a company supplying funded vocational training or qualifying examination services, and possibly a private college under the St Patrick's ruling. Private tuition exemption does not apply to companies.

The same rules apply whether a course is delivered online or in person. What matters is who supplies it, what it is, who it is for and how it is paid for.

Training funded through an apprenticeship service account is exempt to the extent it is funded, as HMRC has accepted since 1 May 2017. See funded vocational training.

Not on its own. Accreditation or validation does not make a provider an eligible body. It can help show that a course is comparable to one supplied by an eligible body, which matters for the St Patrick's route.

Four years from the end of each VAT period. The oldest period drops out every month or quarter. See reclaiming overpaid VAT.

No. You can only claim the net amount after the input tax you recovered on related costs, and HMRC can refuse if your customers bore the VAT. See input tax and unjust enrichment.

It can try, but it has to prove your students bore the cost, and HMRC's own guidance starts from the assumption that a supplier absorbs VAT to stay competitive. See unjust enrichment.

HMRC's policy is still that these supplies are standard-rated. The cautious course while the appeal is pending is to keep accounting for VAT as now and claim for past periods. Take advice before changing how you invoice.

Only if you use HMRC's reimbursement scheme to answer an unjust enrichment objection. Then you must pass the money on within 90 days and return anything you cannot pay out.

Do not count on it. Brief 9 (2026) does not mention interest, and HMRC's guidance says it does not pay interest where VAT was paid in error.

Nothing. The consultation is 100% free and there is no obligation. If a claim is worth pursuing, you will be told the fee basis in writing before any work starts. See how a review works.

Education Exemption is run by SGS Ltd, a tax consultancy, working with qualified VAT advisers. See about us.

Yes. We are happy to work alongside your accountant, and accountants can refer clients to us. See for advisers.

Yes. We use it to review your position and share it only with the adviser working on your review. See our privacy notice.