The ruling
Is HMRC appealing the St Patrick's decision to the Supreme Court?
Short answer
Yes. HMRC's Brief 9 (2026), published on 2 September 2026, says HMRC has received permission to appeal the Court of Appeal's decision to the Supreme Court. As at 28 September 2026 we have not seen a hearing date published, and on our VAT specialist's estimate a decision is unlikely before 2028. Until the Supreme Court decides, the Court of Appeal's ruling stands, but HMRC says it will protect its position.
Where things stand
| Stage | Status | Date |
|---|---|---|
| Court of Appeal judgment | Appeals allowed, [2026] EWCA Civ 852 | 6 July 2026 |
| Permission to appeal | Granted to HMRC, as confirmed in Brief 9 (2026) | Confirmed 2 September 2026 |
| Supreme Court hearing | No date seen | Checked 28 September 2026 |
| Supreme Court judgment | Awaited | Unlikely before 2028 (estimate) |
What HMRC is likely to argue
In the Court of Appeal HMRC argued that fiscal neutrality does not require equal treatment of every supply that is interchangeable from the consumer's point of view where the law also sets a condition about who the supplier is. The Court of Appeal could not accept that because it was bound by its own earlier decision in LIFE [2020] EWCA Civ 452. The Supreme Court is not bound by that decision, so it can look at the question afresh. Lord Justice Miles said he saw considerable force in HMRC's position, and the court did not need to decide the colleges' other two grounds.
When will it be decided?
No hearing date has been listed. Appeals to the Supreme Court usually take many months to be heard and decided, and our VAT specialist's current estimate is that a decision is unlikely before 2028. We will update this page when a date is published.
What each outcome would mean
- If the Supreme Court agrees with the Court of Appeal, providers in the same position as the colleges have a firm basis for their claims. HMRC would still look at unjust enrichment, input tax and the detail of each claim.
- If the Supreme Court agrees with HMRC, providers would be back to standard-rating, claims would be expected to fail, and HMRC could try to recover money it had already repaid.
Why waiting can still cost you
The four-year limit for claims keeps running while the appeal is pending. Every month that passes takes the oldest month out of reach for good, and by 2028 every period before 2024 will have gone. A claim made now protects periods that would otherwise drop out, whatever the Supreme Court eventually decides, and it can be added to each year until the appeal is decided. Whether that is worth doing depends on the size of the claim, the risk you are comfortable with and how HMRC deals with claims in the meantime. See why claim now, or book a free online consultation to talk it through.
Updates
- No Supreme Court hearing date seen. Decision unlikely before 2028 on our VAT specialist's estimate.
- HMRC publishes Brief 9 (2026) and confirms it has permission to appeal.
- Court of Appeal allows the colleges' appeals.
Older history is on the updates page.
Get an email when the Supreme Court acts
One short email when there is news on the appeal or a change in HMRC guidance. Nothing else.
Sources
- Revenue and Customs Brief 9 (2026): GOV.UK
- St Patrick's International College Ltd & Ors v HMRC [2026] EWCA Civ 852: caselaw.nationalarchives.gov.uk
- HMRC skeleton argument in the Court of Appeal: judiciary.uk
- Supreme Court current cases: supremecourt.uk/cases