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Golf Lesson VAT

Golf Lesson VAT

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A sole trader trading as a golf professional provides lessons to member of the club where he is based.

Has the provision of golf lessons in this situation ever been subject to VAT, as I have been informed that they are now exempt.

Any ideas?

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By petersaxton
10th Feb 2010 12:58

19th talk?

I can't think why they would be exempt?

Who told you they were exempt?

Why not ask HMRC?

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By zebaa
10th Feb 2010 13:29

Who does the teaching?

Sometime the lessons are booked in the shop but the person giving them is someone else. In that case the shop owner just gets a fee from the teacher (who can be a keen golfer but not vat registered). In one case I know of the 'teacher' worked in the shop as an employee, part time, too.

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By DMGbus
10th Feb 2010 13:31

Education = tuition = coaching = VAT exempt if...

 

Extracts from v1-7-Education080422.pdf...  7. Private TuitionPrivate tuition qualifies for exemption under Item 2 of Group 6:2 The supply of private tuition, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer.The basis for this exemption is the mandatory provision in Article 13(A) (1)(j) of the EC’s Sixth VAT Directive, which reads:(j) tuition given privately by teachers and covering school or university education The description in Article 13(A)(1)(j) seems to be aimed primarily at member States that operate much lower VAT thresholds than the UK or where individual families regularly engage single teachers to provide full-time education to their children

 

NB. I cannot say if Golf is "a subject that is ordinarily taught in schools and colleges" - but I do know that the exemption DOES apply to Tennis coaching.

 

 

 

 

 

 

 

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By Anonymous
11th Feb 2010 10:57

Strictly Come Golfing

If it helps, I think there was a VAT tribunal decision that said that ballroom dancing tuition was exempt. Name could have been Clark.

Most pros sell gear through a shop, which is certainly VATable, so presumably you're only looking at partial exemption

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By spidersong
12th Feb 2010 16:51

Ask Marcus Webb

Mr Webb has just (Decision released 29/12/09) lost a tribunal arguing that his supplies of golf lessons should be exempt when supplied by him through his limited company since they are when supplied by himself acting alone or through the partnership he's in.

So HMRC certainly accept that golf lessons can be included under the definition of a subject ordinarily taught in a school or university (and as far as I'm aware they've accepted this from the word go). So the exemption for golf tuition has always been in but depends on the status of the supplier (i.e. acting independently of an employer or not)

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