Readers’ forum: Private tuition

I am worried that I have misled two of my clients on the VAT rules for private tuition. One of them is a partnership of three people and they teach judo. There are no employees and the training can be given on an individual or group basis.

I told them that they did not need to worry about VAT because private tuition in sport is always exempt. Their annual turnover is about £100 000.

The other client is a sole trader who gives motorcycle lessons. I told this client that exemption would apply for private lessons given to school or university students because it would then qualify as school or university-based training but not for adults. As the adult fees are less than £85 000 each year there is no VAT registration problem.

Could readers clarify the correct position in both cases – do either of these clients need...