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.

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