The Court of Appeal ruled for private colleges on 6 July 2026. HMRC has permission to appeal to the Supreme Court. Latest position

Education Exemption - College VAT Reclaims

For accountants and tax advisers

Refer an education client

If you act for an independent college, training provider or language school, the St Patrick's ruling and HMRC's Brief 9 (2026) may affect them. We can review their position and prepare any claim, working with you rather than around you.

Why refer now

Claims only reach back four years from the end of each VAT period, and HMRC has not said whether claims can cover supplies from 2024. For clients who have been charging VAT on course fees, every month of delay loses a month of the claim with the clearest footing.

How it works

  1. You tell us about the clientJust the type and size of provider to start. No client personal data needed at this stage.
  2. We agree how to work togetherWith you in the loop, or directly with the client with your consent.
  3. 100% free consultationA qualified VAT adviser looks at the client's courses, status and VAT history.
  4. You stay informedYou see the findings and any claim before it goes to HMRC.

Any introducer arrangement is agreed in writing before work starts. Please check your own professional body's rules on referral fees and disclosure to clients.

Accountants discussing a client file in a small practice

Tell us about the client

We use your details to discuss the referral with you. See our privacy notice.