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Q: Do I have to register for VAT if I run a swim school? I was under the impression that educational services are exempt

Jun 28 2010

Answered by: Clive Lewis Ask a question

The rules regarding educational services can be quite complex. As a general rule if you’re a sole proprietor or member of a partnership and the subject you teach is also taught regularly in a number of schools or universities, you are treated as supplying private tuition and your supply is exempt.

However, if you provide private tuition as a sole proprietor or partner, while the tuition you provide yourself is exempt, the tuition that employees or other helpers carry out is standard-rated. This does assume that the turnover is above the VAT threshold of £70,000 in the previous 12 months.

For more information visit the HMRC website. If you still have doubts call the VAT helpline at 0845 010 9000 to discuss your specific query.

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