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ARTICLE · 06 OCTOBER 2026

VAT Update September 2026

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This September 2026 VAT update from RPC examines HMRC's latest guidance on education VAT exemptions, VAT group refund procedures, and fund management services, while analyzing three significant tribunal decisions involving VAT fraud knowledge attribution, input tax recovery on luxury vehicles, and the VAT treatment of outsourced payroll arrangements.

United KingdomTax
Adam Craggs
Adam Craggs
Jasprit Singh
Jasprit Singh

Welcome to the September 2026 edition of RPC's VAT update, your monthly source for news and analysis from the world of VAT.

News

HMRC publishes new guidance on VAT liability of supplies of education by alternative providers

HMRC has published Revenue and Customs Brief 9 (2026), which provides an update on HMRC's position on the VAT treatment of supplies of education and closely related services provided by alternative providers.

The Court of Appeal's recent decision in St Patrick’s International College and Others Ltd v HMRC [2026] EWCA Civ 85, contradicts HMRC's view that the provision of educational or vocational training is only exempt from VAT if it is provided by an "eligible body".

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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