Fees for private tuition qualify for a VAT exemption, provided the fees are charged in relation to tuition of a subject that is ‘ordinarily taught in a school or university’.

The private tuition lessons must be given by a sole trader, or a member of a partnership. This includes a member of a limited liability partnership.

When the private tuition is provided by employees or subcontractors on behalf of the business, it is always standard rated for VAT purposes.

Likewise, if the private tuition is provided by a limited company, it is also standard rated, including one man band personal service companies.