VAT: HMRC wins in dance class encore
The upper tribunal has agreed that fees paid for Ceroc dancing classes are not exempt from VAT. Neil Warren explains why this outcome was expected.
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The UT was wrong to say that "Ceroc" is a type of dance. To say it's a type or form of dance is to claim that Tesco is a type of shopping e.g. "I'll be back later, I'm going Tescoing".
Ceroc is just the brand name for a company that teaches dance lessons.
Perhaps not all schools, but many schools (especially primary schools) do teach dancing.
As I understand it, both yoga and pilates are both routinely taught in schools as an alternative to the more traditional PE lessons responsible for turning generations of children off physical activities for life, along with a host of other options - coding etc.
In practice, I doubt many yoga/pilates teachers come close to turning over £85k though.