FORMER maths teacher Ian Fisher - founder of the successful 10ticks.co.uk - could take his fight to Europe after losing a VAT battle.

Mr Fisher, aged 40, who lives in Heaton, left Little Lever High School in September, 2000. His experience in the classroom had convinced him that there were significant savings to be made in schools if they used photocopiable maths worksheets instead of expensive textbooks.

Customers buy through the internet and receive a CD-Rom which contains material which can be photocopied.

He estimates at the moment that more than 300,000 pupils aged eight to 16 use his worksheets at schools throughout the UK.

After two years working from home in Heaton, he is now based in the Bolton Enterprise Centre in Washington Street.

"I would say now that we are almost the market leader in maths texts use in the schools in the UK," he said today.

But unlike books, his products are subject to a 17.5 per cent VAT levy to comply with European law.

He could avoid this handicap if he printed the worksheets and posted the material to customers, but he is happy with his efficient delivery system and does not see why he should be penalised for it.

He recently argued the case unsuccessfully at a VAT tribunal in Manchester.

"I was disappointed, but I expected it -- mainly because of the inflexibility of the law," he said.

Mr Fisher has involved Bolton West MP Ruth Kelly and he now intends to lobby members of the European Parliament.

He is taking legal advice about the possibility of taking action to try to achieve a change in the law at European level.

The alternative, be believes, is to campaign to have VAT imposed on books.

"We are determined to fight this," he said. "We are going to try to take it as far as we can."

Mr Fisher, whose wife Lynne is the company secretary, added: "We have adopted the government's route of following an IT policy and had hoped to be encouraged to do so, while passing savings on to the customer."

Away from the dispute, the company is working with the government's Trade Partners UK organisation to see if they can extend business overseas. Also, 10ticks is now offering material directly to parents and expects this initiative to double turnover this year.

The company was successful in the Bolton and Bury Business Awards in October, 2001 when it won New Small Business of the Year.