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Terms and disclaimer
The terms for using this website and the limits of the information on it.
Who runs this site
This website is run by SGS Ltd, trading as Education Exemption, PO Box 565, Guernsey GY1 6JW.
General information, not advice
The guides, examples and eligibility check on this site are general information about UK VAT. They are not tax, legal or financial advice and they do not take your circumstances into account. Do not act, or decide not to act, on them without advice on your own position.
The eligibility check gives an indication from your answers. It cannot confirm that you qualify for an exemption or that a claim will succeed.
No adviser relationship until agreed in writing
Using this site, sending us a form or receiving a free consultation does not create an adviser and client relationship. That only starts when the scope and terms of any work are agreed with you in writing.
Accuracy and changes in the law
Each guide shows the date it was last reviewed. The law and HMRC's position can change, and HMRC is appealing the St Patrick's International College decision to the Supreme Court. Information that was accurate when reviewed may not be accurate later.
No promise of refunds
Nothing on this site is a promise that VAT will be repaid. Claims depend on the facts, HMRC's response and the outcome of the Supreme Court appeal. Any figures shown are illustrations.
Links to other websites
We link to legislation, HMRC guidance and judgments on other websites. We are not responsible for their content or availability.
Liability
To the extent the law allows, we are not liable for any loss arising from use of the general information on this site. Nothing in these terms limits liability that cannot be limited by law.
Changes to these terms
We may update these terms. Last updated 28 September 2026.