- The FTT provided guidance on VAT exemptions for private tuition in dance and fitness.
- VAT exemption applies to subjects taught in schools or universities by independent teachers.
- HMRC denied VAT exemptions for dance and fitness classes, leading to four appeals.
- Subject Matter Test: Dance and fitness classes were not considered subjects taught in schools.
- Independence Test: One appeal succeeded, showing the appellant acted independently.
- Specificity is crucial; not all dance activities qualify for exemption.
- Activities must align with school curricula to qualify for VAT exemption.
- LLP members may qualify as independent teachers.
- Each class type requires individual evaluation for VAT exemption eligibility.
- Instructors must assess if classes match school subjects before claiming exemptions.
Source: deeksvat.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
