This section covers the scope of the exemption for private tuition in VATA 1994, Sch 9, Pt II, Group 6, Item 2.
For an overview of the VAT exemption for education and vocational training exemption, see V4.141. For VAT exemption in general, see V4.101.
Private tuition—legislation
VATA 1994, Sch 9, Pt II, Group 6, Item 2 provides exemption for supplies of private tuition, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer.
The UK legislation was derived from Archived Directive 2006/112/EC, art 132(1)(j). This exempted 'tuition given privately by teachers and covering school or university education'.
There are two conditions that must both be met in order for a supply to qualify for exemption under VATA 1994, Sch 9, Pt II, Group 6, Item 2. Whether the conditions are met can be considered by asking the following two questions:
- Ìý
•ÌýÌýÌýÌý Is the tuition supplied by an individual teacher acting independently of an employer?
- Ìý
•ÌýÌýÌýÌý Is the tuition in
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