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VAT Update - Brockenhurst College
1. Decision in Brockenhurst College Case
VAT UPDATE
Brockenhurst College CJEU decision ignores AG’s opinion and backs FT
and UT Tribunal
In a development welcomed by some in the education
sector in the UK, the CJEU recently issued its
decision in relation to the Brockenhurst College
case (C-699/15), ruling that the services in question
could be regarded as closely related to the supply of
education and accordingly exempt from VAT.
What is the issue in this case?
Brockenhurst College submitted a claim to HMRC
for overpaid VAT in the UK on:
• catering services, and
• entertainment services,
which it believed should have been treated as
exempt on the basis that the supplies were closely
related to the principal supply of exempt education.
Students enrolled in performing arts and catering
and hospitality courses, as part of their course of
study, run a restaurant and stage performances
which persons not enrolled on their course pay for
and attend. These services are often supplied to a
limited public including parents, siblings, friends
etc., and are supplied at a reduced cost as part of
the practical element of the students’ education.
The CJEU, on application from the UK Court of
Appeal, has now ruled that services that are closely
related and/or ancillary to the principal supply
of education can include services made to a third
