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Would a Tuition provider need to be VAT registered

VAT on tuition services

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A client of mine is a limited company and operates as a tuition service provider.

They teach to students aged up to 13 years old (before GCSEs), they do not sell any books or any other supplies to the students.

The company has just turned over £90k for the last 12 months. According to my research on VAT 701/30, i concluded that they don't need to be VAT registered.

I emailed HMRC to make sure but there answer was "Please be advised that HMRC VAT Written Enquiries Team do not act as a confirmation service. This service undertakes to help businesses and non-business customers to use and interpret HMRC’s relevant published resources."

 

So yeah my question is whether or not my client needs to be VAT registered or not?

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By Wanderer
29th Aug 2019 17:53

billy009 wrote:

According to my research on VAT 701/30, i concluded that they don't need to be VAT registered.

What is your basis for reaching that conclusion?
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RLI
By lionofludesch
29th Aug 2019 18:24

I emailed HMRC to make sure but there answer was "Please be advised that HMRC VAT Written Enquiries Team do not act as a confirmation service. This service undertakes to help businesses and non-business customers to use and interpret HMRC’s relevant published resources."

Perhaps you could offer them some English tuition.

I would be optimistic but, like Wanderer, I would like to hear your rationale.

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chips_at_mattersey
By Les Howard
29th Aug 2019 22:26

Personal tuition is exempt when delivered by a sole trader or partnership, not a corporate body.

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