Commentary

BB/16C/06 VAT—liability of private tuition

Part V16 Forms and other HMRC material

BB/16C/06 VAT—liability of private tuition

BB/16C/06 VAT—liability of private tuition

Business Brief, Issue 16. 12 October 2006

HMRC's policy on the liability of private tuition is set out in VAT Notice 701/30 “Education and vocational training” (Part V8), section 6. This advises that the VAT exemption for private tuition only applies to sole proprietors and partnerships who teach a subject that is taught regularly in a number of schools or universities.

It has come to our attention that some businesses that supply private tuition have incorrectly exempted their supplies from VAT. This follows a Tribunal decision in the case of Empowerment Enterprises Ltd, which found that the

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