Tennis lessons by an independent tennis teacher to club members on a job of that club is only charged with 9% VAT if the teacher rents the course from the club.
Self-employed tennis teachers are often allowed to give tennis lessons to members of the association on tennis court jobs. Tennis lessons are only charged with 9% VAT if the tennis teacher makes a tennis court available to the members.
An independent tennis teacher does not provide a tennis court if an association member is already allowed to use the court thanks to membership rights. In that case, giving the tennis lesson is charged with 21% VAT.
Only if the tennis teacher rents the court from the tennis club, does the tennis teacher make the court available to the student. In that case, the tennis lesson is charged with 9% VAT.
Source: belastingdienst.nl
