Deloitte & Touche - VAT Victory for Further Eduction



West Herts College has won a case that leads the way for VAT rebates for other colleges and universities according to professional services firm Deloitte & Touche which acted as adviser on the case.

HM Customs and Excise were refusing to allow the College to recover the VAT incurred on the design and production of the College's prospectuses. Customs claimed that the prospectuses merely advertised the educational courses of the College and were ineligible for recovery of VAT.

The tribunal held that special rules on gifts applied. The prospectuses as 'books, brochures, etc' were VAT free and the VAT incurred on the design and production of the prospectuses was recoverable.

Rob Plumbly, Deloitte & Touche VAT manager and the College's VAT advisor commented, 'The decision is a great success for the College and may well be of assistance to other Colleges and Universities in a similar position. I am sure that other institutions will be considering the outcome of this case.'

Rena Prindiville, Director of Finance at West Herts College, said, 'we are delighted with the results that Deloitte have achieved with this landmark ruling. These savings allow us to use our revenue even more effectively and thereby increase our investment in resources for students'.


For further information please contact Claire Campbell on (01223) 259357.

Notes to Editors

Deloitte & Touche is one of the UK's largest professional services firms with 24 offices and over 8,000 staff nationwide. It is the UK practice of Deloitte Touche Tohmatsu, a global leader in professional services with over 90,000 people in 130 countries and fee income of $10.6 billion.

For further information on Deloitte & Touche, you can access our website on

One of the largest Colleges in Britain, West Herts College in Watford and Hemmel Hempstead offers a wide range of Further Education, Higher Education and Postgraduate courses.


The Deloitte Cambridge office comprises 8 Partners and over 250 staff who deliver a full range of professional services to the East Anglian region. As well as focussing on the life sciences and technology sectors for which the region has become so renowned, the office has long standing specialisms in other sectors including the professions, consumer business, food and agribusiness.

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