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Vat private tutor

Vat private tutor

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Hi, apologies this may have been asked before but I need some clarity.. 

My friend has been tutoring for many years and asked me if she needs to charge VAT for the services she supplies. 

I believe VAT is exempt for the services and she can claim back on some of the purchases that she makes. 

Is this the case or should she be charging VAT on the sales she makes? 

TIA.. 

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By paul.benny
13th Dec 2019 08:20

Try taking a look at VAT701/30 and come back if you still have questions.

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By spidersong
13th Dec 2019 09:35

"I believe VAT is exempt for the services and she can claim back on some of the purchases that she makes."

If the first part of the above sentence is correct then the second part is incorrect. If you only make exempt supplies you can't register for VAT and can't claim VAT back.

And you don't actually give enough information to decide on the first bit either. To be exempt she needs to be supplying "private tuition, in a subject ordinarily taught in a school or university" as a self employed person or part of a partnership. (VAT Act 1994, Schedule 9, Group 6, Item 2). If she's doing that then, yes, her tuition supplies and supplies closely related to them are exempt.

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