Monday 19-05-2025 - 09:19

Following the ruling from Judge Saini in the Anglia Ruskin case against HMRC, we've created guidance on how SUs can think about treating their catering VAT going forward, in collaboration with Bates Wells (our legal team that supported the case) and Oliver Conolly KC. 

After initial success in court last year, unfortunately the hearing in February didn't go our and ARSU's way. The scope of the hearing was restricted to whether the judge felt HMRC had made a sensible decision based on their own interpretation of the concession, not how outdated the concession itself is. The judge ruled that ARSU's establishment looked like a bar, despite it being a multi-functional space with a low alcohol sales mix. Due to the wording of HMRC's concession, any food sold through a 'bar' is not exempt from VAT, whereas if it is from a cafeteria or refectory, it can be, in order to compete with university catering establishments. 

The guidance looks into the reasoning behind the ruling, and what SUs might want to consider regarding their catering offer going forward. 

If you have any questions about the campaign, please email uniondevelopment@nus.org.uk