A golf pro trading through a limited company and attatched to a golf club provides golf lessons My understannding is that golf lesssons provided through a company are standard rated but if provided privately can be exempt? Also, equipment is hired to members and non members of the club through the golf shop. Are these taxable at standard rate?
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You are correct that "private tuition" when supplied by a sole trader or Partnership can be exempt, whereas when supplied via a limited, is standard rated.
Hiring of equipment is usually standard rated, but it's not clear if you mean the club shop hires the equipment to the customer or if the club shop hires to the Golf pro who then in turn hires to the customer.
With lessons is there a VAT planning opportunity where the lessons are delivered by the golf pro independently of the Ltd. Co?
Yes there is. The golf pro should do exactly that.
I take it the company has no other employees delivering tuition?
There is the golf pro himself and lessons currently delivered through the company.
But the golf pro is doing them all ?
That's fine.
Read this as it's a very good article from an excellent source
https://www.taxadvisermagazine.com/article/lessons-be-learned