# Education Exemption > Education Exemption (www.educationexemption.com) helps small and medium-sized independent colleges, training providers, English language schools and tutors in the UK find out whether their course fees should have been VAT exempt, and claim back VAT they overpaid. It is a trading name of SGS Ltd, a tax consultancy at PO Box 565, Guernsey GY1 6JW, working with qualified UK VAT advisers. The first consultation is 100% free, with no obligation. Key facts as at 28 September 2026: - St Patrick's International College Ltd & Ors v HMRC [2026] EWCA Civ 852, decided 6 July 2026 by Lewison LJ, Miles LJ and Sir Launcelot Henderson, held that education supplied by three private colleges (St Patrick's International College, London College of Contemporary Arts and Interactive Manchester) was VAT exempt although they were not eligible bodies, because from the typical student's point of view their courses were the same as those supplied VAT free by universities and further education colleges. The Court was bound by LIFE v HMRC [2020] EWCA Civ 452. The First-tier Tribunal ([2023] UKFTT 408 (TC), 3 May 2023) and Upper Tribunal ([2025] UKUT 101 (TCC), 24 March 2025) had found for HMRC. - HMRC Revenue and Customs Brief 9 (2026), published 2 September 2026, says alternative providers of higher or further education who believe they are in the same position as St Patrick's International College can submit a claim for a refund of VAT. HMRC's policy is unchanged, claims are reviewed case by case, only the net amount after input tax can be claimed, and unjust enrichment and partial exemption will be considered. - HMRC has permission to appeal to the Supreme Court. No hearing date had been seen as at 28 September 2026. - VAT claims go back four years from the end of each VAT period (VAT Act 1994 section 80). HMRC has not said whether claims can cover supplies after 31 December 2023, and periods from 2024 carry extra legal risk because UK VAT law can no longer be disapplied for conflicting with EU law. - Education is otherwise exempt only when supplied by an eligible body, as private tuition by a sole trader or partner, as qualifying examination services, as English as a foreign language by a commercial provider (EFL only), or as vocational training funded by the Department for Education or an apprenticeship service account (to the extent funded). See HMRC VAT Notice 701/30. - Private school fees have been standard-rated since 1 January 2025. That is a separate issue and is not covered by the St Patrick's ruling. ## The ruling - [St Patrick's International College v HMRC explained](https://www.educationexemption.com/st-patricks-case): the colleges, the case history, why they won and what the court did not decide - [HMRC Brief 9 (2026)](https://www.educationexemption.com/hmrc-brief-9-2026): what HMRC says about claims and what it leaves out - [Supreme Court appeal](https://www.educationexemption.com/supreme-court-appeal): status tracker with dated updates - [Private colleges](https://www.educationexemption.com/private-colleges): signs the ruling applies to a private higher education college - [Further education providers](https://www.educationexemption.com/further-education-providers): independent FE and vocational providers ## VAT rules - [Is education VAT exempt?](https://www.educationexemption.com/is-education-vat-exempt): every route to exemption in one table - [What is an eligible body?](https://www.educationexemption.com/eligible-body): the list, the non-profit test and approved fee cap providers - [VAT Notice 701/30 explained](https://www.educationexemption.com/notice-701-30): HMRC's education guidance in plain English - [Private tuition](https://www.educationexemption.com/private-tuition): sole traders and partners, and why companies do not qualify - [English as a foreign language](https://www.educationexemption.com/english-as-a-foreign-language): commercial EFL providers - [Examination services](https://www.educationexemption.com/examination-services): when exams and assessment are exempt - [Funded vocational training](https://www.educationexemption.com/funded-vocational-training): DfE and apprenticeship funding - [Training companies](https://www.educationexemption.com/training-companies): when exemption helps and when it hurts - [When education is standard-rated](https://www.educationexemption.com/when-education-is-standard-rated): the common cases ## Claiming - [Reclaiming overpaid VAT](https://www.educationexemption.com/reclaiming-overpaid-vat): section 80 claims, the four-year limit, error correction thresholds and interest - [Unjust enrichment](https://www.educationexemption.com/unjust-enrichment): when HMRC can refuse because customers bore the VAT - [Input tax and partial exemption](https://www.educationexemption.com/input-tax): why claims are net - [Claim checklist](https://www.educationexemption.com/claim-checklist): records needed - [Worked examples](https://www.educationexemption.com/worked-examples): illustrative figures for four kinds of provider ## Help and reference - [Eligibility check](https://www.educationexemption.com/check): seven questions with an instant outcome and a free review - [How a review works](https://www.educationexemption.com/review) - [For accountants and tax advisers](https://www.educationexemption.com/for-advisers) - [FAQ](https://www.educationexemption.com/faq) - [Updates](https://www.educationexemption.com/updates) - [Glossary](https://www.educationexemption.com/glossary) - [About](https://www.educationexemption.com/about) - [Contact](https://www.educationexemption.com/contact)