Dog grooming lessons

Under EU VAT law, tuition provided privately by tutors to students covering subjects normally taught in schools and universities, is an exempt supply. Not only did this rule therefore apply in the UK up to the end of 2020, but it continues to apply, since UK legislation in that respect has not been changed.

This fact has spawned a number of cases, over the years, regarding the condition that the course is a subject normally taught in a school or university. These cases are often thought to be amusing, as the boundary of such definitions sometimes appears stretched.