VATEDU39400 | Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: foreign universities
From HM Revenue & Customs · VAT Education Manual
UK campuses of foreign universities are not covered by the definition in Note (1)(b) to Group 6 of Schedule 9 of the VAT Act, but they may be eligible bodies under Note (1)(e): see VATEDU15000.