Exemption stands

The claimant company – formerly TNT Post UK Ltd – collected sorted and delivered mail to the Royal Mail’s regional depots.

The Royal Mail carried out the final sorting and distribution to local offices and delivery of mail – and it provide the same services to the claimant by giving access to its network.

The instant case was the latest step in a long-running dispute over whether universal service provider VAT exemption in VATA 1994 Sch 9 group 3 as applied to Royal Mail contravened EU law.

The claimant applied for judicial review as to whether the exemption should apply to the access services.

Mr Justice Parker in the Queen’s Bench Division ruled that the Court of Justice of the European Union in R (on the application of TNT Post UK Ltd) v Revenue and Customs Commissioners C-357/07 [2013] STC 1306 deliberately kept open the possibility that...