Claimants In the Royal Mail Group Litigation v Royal Mail Group Ltd [2022] EWHC 704 (Ch) (28 March 2022)

Claimants In the Royal Mail Group Litigation v Royal Mail Group Ltd [2022] EWHC 704 (Ch) (28 March 2022)

The Sample Services provided by Royal Mail, except Door-to-Door, were mandated and price controlled under regulatory conditions and thus exempt from VAT under EU law during the Relevant Period. Door-to-Door was not regulated and therefore not exempt. Royal Mail was an emanation of the State until its privatisation...

Source-derived case information.

Citation
[2022] EWHC 704 (Ch)
Parties
Lead Claimant: Harrier LLC; Lead Claimant: H Tempest Limited; Lead Claimant: Leicester City Council; Defendant: Royal Mail Group Limited
Jurisdiction
England and Wales
Judgment Date
28 March 2022
Procedural Posture
Group Litigation Order / Judgment on Preliminary Issues
Outcome
Preliminary issues determined; Sample Services (except Door-to-Door) were VAT exempt under EU law; Royal Mail was an emanation of the State until October 2013.
Legal Topics
VAT Exemption, Universal Postal Service, Emanation of the State, Postal Services Regulation
Tax Law European Union Law Administrative Law VAT Exemption Universal Postal Service Emanation of the State Postal Services Regulation

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Parties

Harrier LLC

Lead Claimant

H Tempest Limited

Lead Claimant

Leicester City Council

Lead Claimant

Royal Mail Group Limited

Defendant

Procedural Posture

Group Litigation Order / Judgment on Preliminary Issues

Legal Issues

  1. 1 Whether certain postal services provided by Royal Mail during the Relevant Period were exempt from VAT under EU law
  2. 2 Whether Royal Mail was an emanation of the State for purposes of EU law

Ratio Decidendi

The Sample Services provided by Royal Mail, except Door-to-Door, were mandated and price controlled under regulatory conditions and thus exempt from VAT under EU law during the Relevant Period. Door-to-Door was not regulated and therefore not exempt. Royal Mail was an emanation of the State until its privatisation in October 2013.

Court Disposition

Preliminary issues determined; Sample Services (except Door-to-Door) were VAT exempt under EU law; Royal Mail was an emanation of the State until October 2013.

Orders

  • Declaration as to VAT exemption status of Sample Services
  • Declaration as to Royal Mail's status as emanation of the State