Colin Beckley t/a The College of Meditation v Her Majesty's Revenue & Customs, V 19860
| Jurisdiction | UK Non-devolved |
| Judge | His Honour Stephen OLIVER QC |
| Judgment Date | 03 November 2006 |
| Respondent | Her Majesty's Revenue & Customs |
| Appellant | Colin Beckley t/a The College of Meditation |
| Reference | V 19860 |
| Court | First-tier Tribunal (Tax Chamber) |
19860
EXEMPTION – Education – Transcendental Meditation – Tuition in transcendental meditation by private individual – Whether tuition in a subject ordinarily taught in a school or university – No – Appeal dismissed – VATA 1994 Sch 9 Group 6 item 2 – EC Council Directive 77/388 Article 13A.1(j)
COLIN BECKLEY T/A THE COLLEGE OF MEDITATION Appellant
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and –
Tribunal: STEPHEN OLIVER QC (Chairman)
M M HOSSAIN FCA, FCIB
Sitting in public in London on 12 October 2006
The Appellant in person
Keiron Beal, counsel, instructed by the acting general counsel and solicitor for the Commissioners, for the Respondents
© CROWN COPYRIGHT 2006
1. This appeal by Colin Beckley is against the decision contained in a letter from the Customs dated 31 January 2005. So far as is relevant the matter in issue is whether, as Mr Beckley contends, is supplies of tuition in Transcendental Meditation (“TM”) are exempt supplies within VAT Act 1994 Schedule 9 Group 6 item 2, namely “the supply of private tuition, in a subject ordinarily taught in a school or university by an individual teacher acting independently of an employer.”
What is TM?
2. The concept of TM, explained Mr Beckley at the hearing, is the art of living through self-awareness. It involves a process of yoga which he described as the settlement of the mind into silence, sometimes referred to as the settlement of the individual ego into the cosmic ego. A website page headed “Transcendental Meditation” and included in the evidence gives the description that follows. It starts with the phrase “A natural renewable source of energy you can tap into everyday”. The text reads, so far as is relevant, as follows:
“Transcendental Meditation is unique and fundamentally different from any other systems of meditation and relaxation.
Over 5 million people in the world – and almost 200,000 in the UK – have learned the technique since it was founded by Maharishi Mahesh Yogi in 1957.
Transcendental Meditation is very simple to learn and practice, yet it brings great practical benefit to all areas of life.
People learn Transcendental Meditation for many reasons:
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Reducing stress and bringing balance to life
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Improving health – especially with stress-related problems
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Personal effectiveness – clarity of thought, creativity, getting more done
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Improving relationships
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Self-Knowledge – fulfilling life’s deepest need
The first scientific research on Transcendental Meditation was published in 1970.
Transcendental Meditation is a simple technique which gives a unique quality of rest mind and body. It allows stress and tiredness to be released in a natural way, resulting in greater energy, clarity and enjoyment of life.
How much time will it take out of my day?
Twenty minutes, twice a day.
Will it take years to master?
Just the opposite. You are not embarking on a life long quest, but a couple of hours on each of four consecutive days, with an optional (but recommended) 3-month follow-up programme to ensure that you are gaining full benefit. At the end of this time you will be self-sufficient in the practice. You are not joining a group or becoming part of an organization.
Will I be required to study a great deal?
Not at all. The practice of Transcendental Meditation requires no intellectual effort. Everything you need to know will be explained in simple language during the course.
Will it interfere with my existing beliefs?
No. Transcendental Meditation is a simple technique that aids relaxation, relieves stress and provides physical and mental energy. The practice does not conflict with any existing beliefs, religious or otherwise; yet at the same time people often find that regular meditation gives clarity and perspective to their highest aspirations.
Will I be required to chant, or adopt unusual postures?
No. When you meditate you sit comfortably with your eyes closed, in silence.
But in the final analysis, is it really compatible with a modern, Western lifestyle?
Absolutely! In fact the busier we become, the more important it is that we take time to rest properly – to recharge our batteries.”
Colin Beckley
3. Colin Beckley undertook training to become a teacher in TM from 1986 until 1990. This involved an intensive year of training in Switzerland. It is not part of the tradition of TM for exams to be taken and diplomas or degrees to be awarded. In 1990 Mr Beckley taught for World Government for the Age of Enlightenment. This has become the Maharishi Foundation. He left the Maharishi Foundation to continue teaching as an individual teacher with the aim of eventually setting up a separate trust for that purpose. In or about 2003 the Meditation Trust was created; its supplies of tuition which apparently are now being made are not the subject of this appeal. It is only Mr Beckley’s own supplies of tuition as a private individual that are in issue.
The tuition
4. The tuition provided by Mr Beckley is on a one-to-one basis. The person seeking the tuition comes for a course of four sessions; on completion of that he has access to Mr Beckley’s advice and instruction indefinitely and for no further payment. At the first session Mr Beckley gives the person undergoing the tuition a mantra which he described as a “primordial...
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