An education in fiscal neutrality? The Court of Appeal upholds the terms of the UK’s education exemption

23 Feb 2016 | by George Peretz QC

Article 132(1)(i) of the PVD requires the following supplies to be exempt from VAT:

the provision of children’s or young people’s education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, by bodies governed by public law having such as their aim or by other organisations recognised by the Member State concerned as having similar objects.

This case note was written by George Peretz QC and first published in De Voil.

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The comments made in this case note are wholly personal and do not reflect the views of any other members of Monckton Chambers, its tenants or clients.