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When is a supply of private tuition exempt from VAT?

Exemption from VAT applies to the supply of private tuition, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer.

Private tuition in a subject ordinarily taught in a school or university by an individual teacher acting independently of an employer

To determine whether a supply consists of private tuition in a subject ordinarily taught in a school or university by an individual teacher acting independently of an employer it is necessary to consider each of the following questions:

1. •

   does the supply consist of tuition?

2. •

   is the tuition in a subject ordinarily taught in a school or university?

3. •

   is the tuition supplied by an individual teacher acting independently of an employer?

VATA 1994, Sch 9, Pt II, Group 6, Item 2