Exemption applies to a supply of ‘private tuition’, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer (VATA 1994, Sch. 9, Grp. 6, item 2; HMRC VAT on Education Manual at VATEDU 40000).
For the purposes of this exemption, it is irrelevant whether the individual teacher:
(1)delivers the instruction to one person or to a group;
(2)contracts with an individual, or with an organisation that makes an onward supply of the educational services; or
(3)works under a franchise agreement allowing him to use the teaching methods, name or trading style of another person or organisation.