Legally regulated education and education in music, dance, drama and visual education for persons under the age of 21 falls under the education exemption in VAT. Sports lessons can fall under an exemption, under the reduced rate or under the high VAT rate. Which rate applies depends on whether or not a profit is intended and whether or not the right to use the sports facility is granted. Music lessons for persons aged 21 or older and driving lessons are taxed at the high VAT rate of 21%.
Source: btwnederland.nl
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