RCB/2/18 VAT—treatment of Advanced Learner Loans
Revenue & Customs Brief, Issue 2. 24 January 2018
1 Purpose of this brief
This brief explains HMRC's view on the tax treatment of receipts of payments of Advanced Learner Loans from Student Finance England by educational bodies.
Student Finance England is part of the Student Loan Company and acts as agent for the Department for Education.
This brief doesn't apply to those educational bodies that are eligible bodies (see Section 3).
HMRC is aware that policy isn't being applied consistently, so this brief confirms the policy to be applied in these particular circumstances.
VATA 1994 Sch 9, Group 6 exempts supplies of all education, and closely related goods or services, made by an eligible body. Eligible bodies include schools,