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19 April 2016 / Julie Butler
Issue: 4546 / Categories: Comment & Analysis

Guidance on the VAT exemption for private tuition.


  • In some circumstances private tuition in a subject ordinarily taught in a school or university may be 
  • The subject must be ‘ordinarily’ taught so rarity may be a barrier.
  • HMRC has agreed exemption for some horse-riding lessons.
  • A line must be drawn between basic and more advanced levels of tuition.
  • The level of experience of both tutor and pupil can be relevant.

Recent VAT tribunal cases have shown that the question of whether tuition is exempt from VAT is complex and complicated. VAT 1994 Sch 9 Gp 6 item 2 exempts ‘the supply of private tuition in a subject ordinarily taught in a school or university by an individual teacher acting independently of an employer’. This individual could...

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