Commentary

RCB/10/07 VAT—liability of private tuition

Part V16 Forms and other HMRC material

RCB/10/07 VAT—liability of private tuition

RCB/10/07 VAT—liability of private tuition

Revenue & Customs Brief, Issue 10. 6 February 2007

HMRC's policy of private tuition is set out in Notice 701/30 “Education and vocational training”, section 6 (Part V8). 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 exemption extended

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial