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Tuition turmoil
Key points
- Fees earned from ‘dog grooming’ lessons did not qualify for the VAT exemption as a subject that is ‘ordinarily taught in a school or university’.
- Can the transfer of knowledge or skills between a teacher and pupil or students include a fun element?
- The First-tier Tribunal and Upper Tribunal reached different conclusions about Ceroc lessons.
- HMRC should review the legislation on private tuition to make the rules clearer.
The VAT rules for private tuition are a mess. In my view it is time for a major rethink of the legislation about when fees are exempt from VAT and for which subjects. The timing of this article coincides with a recent thought-provoking First-tier Tribunal case – Julie Lalou trading as Dogs Delight (TC8380) – about whether fees earned from ‘dog grooming’ lessons qualify for exemption as a subject that is ‘ordinarily taught in a school or university’. HMRC and...
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