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Is yoga teaching VATable?

Is yoga teacher training VAT exempt

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I have a client who is registered for VAT. He is opening up a yoga teacher training establishment. Is the yoga teacher training (accredited by the Yoga Alliance) VAT exempt, or will he have to charge VAT on the teacher training?

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By JoF
20th Jul 2019 18:45

What are your thoughts?

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20th Jul 2019 18:59

I was going to ask the same as JoF. What research have you done?

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By Julie H
20th Jul 2019 19:17

I have found that supplies, specifically for yoga, are exempt from VAT. I have also found that training establishments, specifically for vocational training are similarly exempt.

However my client isn't teaching trade. I do not want to advise my client only to discover an exception.

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to Julie H
20th Jul 2019 19:49

I predict that, if you give no citations, you'll get no citations.

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By Julie H
20th Jul 2019 20:04

I found this information on HMRC . https://www.gov.uk/guidance/sport-supplies-that-are-vat-exempt-notice-70...
the documents I consulted did not directly address teacher training so I'm still unsure.

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to Julie H
20th Jul 2019 20:31

What do you make of 3.3.2?

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to Tax Dragon
26th Jul 2019 12:02

agree Tax Dragon - just when you think everything is clear, there's a clause that may or may not mean it is an exempt charge. And isn't that the usual problem with VAT rules. Confusing and clear as mud.
Am surprised they are vat registered at all. Does the teacher opt in or are they above the 85k threshold? If the former, could they not register the training part as a business under a different name and therefore vat is not an issue. And if over the threshold I am going to work on my downward dog right away.

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By Julie H
20th Jul 2019 20:52

1. Is yoga a sport?
2. Is the accredited body approved?
So far no clear answer which is why I am hoping to get an answer here.

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to Julie H
20th Jul 2019 22:10

2) is the wrong question, surely?

Is it not rather a matter of whether your client is approved? That would make sense, would it not, if s/he's the one supplying the service?

How much of this VAT notice have you actually read? What about 4.1?

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By JoF
to Tax Dragon
21st Jul 2019 08:47

Tax Dragon wrote:

How much of this VAT notice have you actually read? What about 4.1?

To the OP- you should already have asked yourself 'How much should I read? '. A=all of it. Then you will find the relevent bits.

Now what are your thoughts?

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to Julie H
20th Jul 2019 22:14

You should also perhaps follow the link in 3.3.2, to answer the other part of your OP.

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to Tax Dragon
22nd Jul 2019 12:03

Why are you encouraging the OP to read an irrelevant VAT Notice? A supply of teaching people to teach yoga does not fall within the auspices of that Notice in the first place. and there's a different definition of eligible body for the OP's purpose, which is in a different VAT Notice.

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to Vile Nortin Naipaan
22nd Jul 2019 12:07

3.3.2 links to notice 701/30... :-)

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to Tax Dragon
22nd Jul 2019 12:10

Yes, but then you went on to refer to 4.1 that gives an irrelevant definition of eligible body!

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to Vile Nortin Naipaan
22nd Jul 2019 12:27

True, but to answer

Vile Nortin Naipaan wrote:

Why are you encouraging the OP to read an irrelevant VAT Notice?

more fully...

1) Finding that Notice appeared to be the extent of the OP's efforts
2) Said efforts clearly had not included reading said notice (including the bit that listed yoga as a sport - not that that's relevant, as you point out)
3) or my earlier reply pointing them at 3.3.2
4) I felt that the OP should make more (or, indeed, some) effort.

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to Tax Dragon
22nd Jul 2019 12:45

It's fair to say, that respondents on here generally make a lot more effort that OPs do... c'est la vie.

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22nd Jul 2019 12:00

VAT Notice 701/45 isn't going to help you, when it's Notice 701/30 that you need. That isn't going to help you either though, as teaching of belly dancing, pilates and yoga have all be held by the tribunals to not be subjects ordinarily taught in a school or university.

Oops. Misread the OP; you're teaching people to teach yoga. Vocational training is exempt... if it is supplied by an eligible body. Read VAT Notice 701/30 for what an eligible body is. Your client's business won't be one!

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22nd Jul 2019 13:36

or, you could advise the client to review his non-profit status, if he wants to pursue the education exemption.

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26th Jul 2019 15:38

yoga mat or yoga vat - that is the question

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By KH
26th Jul 2019 16:17

I trained as a chiropractor well before the General Chiropractic Council was formed, and although chiropractic is now exempt from VAT (since the GCC was formed), training people to become chiropractors is not, and nor is training people to teach chiropractic ... so I imagine that yoga training is very similar. Now if yoga teacher training were part of a "standard" curriculum, and carried out by an approved establishment, the answer would be different.

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