SAE Education Limited v The Commissioners for Her Majesty’s Revenue & Customs – a turning tide for the university education exemption? ~ Appeal No. TC/2011/02251

10 Mar 2014 | by Elizabeth Kelsey

On 28 February 2014 the First-tier Tribunal released its Decision allowing SAE Education Ltd.’s appeal against a decision of HMRC.  SAE argued that its supplies of educational courses in the fields of audio and digital media technologies were exempt supplies, on the ground that, as a college of Middlesex University, SAE fell within the “university education exemption” contained in Note 1(b), Group 6 of Schedule 9 VATA.  Allowing the appeal, the FtT found that SAE, in providing diploma and degree courses, provided university-standard education, and thus had a similar purpose to the University in the provision of university education to students.