Readers’ forum: Horse riding

I am involved with a charity that helps disabled and disadvantaged inner London children ride and learn about horses from an early age. Fees are charged to schools that send small groups of children for this type of therapy. The income generated does not cover the majority of the costs involved but luckily many adults volunteer to help. To raise the extra funds various organisations and parents make donations and have done so for more than 30 years. The charity also offers adult rides. They pay for lessons and also pay to ride them without instruction.

I have two VAT queries as follows. First is any of the income that the charity receives from the fees for adult lessons or just riding without instruction VATable? The income at present is below the VAT threshold. Second how to reclaim VAT paid or having supplies zero rated...