Reference
Frequently asked questions
Short answers to the questions private colleges, HNC and HND delivery partners and English language providers ask most. Each links to a fuller guide with sources.
The ruling
Has HMRC accepted that private colleges are VAT exempt?
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).
When did the Court of Appeal decide St Patrick's International College v HMRC?
On 6 July 2026, in St Patrick's International College Ltd & Ors v HMRC [2026] EWCA Civ 852, after a hearing on 16 and 17 June 2026. See the case explained.
When will the Supreme Court decide?
No hearing date has been published. On our VAT specialist's estimate a decision is unlikely before 2028. See the Supreme Court appeal.
What happens if HMRC wins in the Supreme Court?
Providers would be back to standard-rating, claims relying on the ruling would be expected to fail, and HMRC could try to recover money it had already repaid.
Who it is for
We teach HNDs for a university. Could this apply to us?
Possibly. HNCs and HNDs were at the heart of the St Patrick's case, and universities and FE colleges supply them VAT free. If you teach them for a university or college and VAT has been charged since mid-2022, it is worth checking. Who your customer was under the agreement matters. See HNC and HND delivery partners.
We teach pre-sessional English for a university. Could this apply to us?
Possibly. English as a foreign language taught by a commercial provider is already exempt, and English built into pathway or foundation programmes may be affected by St Patrick's. It depends on who you supplied and how fees were paid. See English language and pre-sessional providers.
We are a university or FE college. Does this affect us?
Your own courses are normally exempt already. If you buy in teaching from a private delivery partner that charged you VAT, the partner may have a claim, and how any repayment is handled may involve you.
Does validation or franchising make us an eligible body?
No. Teaching a university's course under its validation or franchise does not make a private provider an eligible body. It can help show that your course is comparable to one supplied by an eligible body, which is what the St Patrick's route relies on. See eligible bodies.
Does this apply to private school fees?
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.
We run tutoring, exams or corporate training. Can you help?
Those are outside our current focus. HMRC's VAT Notice 701/30 covers private tuition, examination services and funded training. If you would still like a view, send us a question and we will tell you plainly if we cannot help.
Claiming
Why not wait for the Supreme Court?
Because claims only reach back four years and the clock keeps running. By 2028 every period before 2024 will be out of time, and those are the periods with the clearest legal footing. See why claim now.
What is a protective claim?
An ordinary claim made now so that older periods do not fall out of time while the law is uncertain. You add later periods each year until the appeal is decided. See why claim now.
How far back can we claim?
Four years from the end of each VAT period. The oldest period drops out every month or quarter. See reclaiming overpaid VAT.
Will we get all the VAT back?
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.
We invoiced a university, not the students. Can HMRC refuse a refund?
It may argue that the university bore the VAT. The pricing terms of your agreement and how the fee was set matter a great deal. See unjust enrichment.
Should we stop charging VAT now?
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.
Can we still use form VAT652?
No. HMRC withdrew form VAT652 on 8 September 2025. Errors above the limits for correcting on a VAT return are now reported online or in writing.
Will HMRC pay interest?
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.
Your free consultation
What does the consultation cost?
Nothing. It is 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 the free online consultation.
How does the online consultation work?
You request it with your name, organisation and what you teach. Our VAT specialist then arranges a video call at a time that suits you and goes through your courses, your agreements and your VAT history.
Who does the work?
Education Exemption is run by SGS Ltd, a tax consultancy, working with a VAT specialist on every review and claim. See about us.
We already have an accountant. Can they be involved?
Yes. We are happy to work alongside your accountant, and accountants can refer clients to us. See for advisers.
Is our information kept confidential?
Yes. We use it to prepare for your consultation and share it only with the specialist working on your review. See our privacy notice.
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.