VALUE ADDED TAX – private tuition exemption – whether teaching kickboxing is ‘tuition . . covering school . . education’ – no, because kickboxing is not an activity which is commonly taught at schools or universities in the European Union – however, if it had been, kickboxing would not have been prevented from qualifying for the private tuition exemption by reason of being ‘purely recreational’ – whether the scope of Item 2 of Group 6 to Schedule 9 of the Value Added Tax Act 1994 is consistent with the scope of the private tuition exemption in Article 132(1)(j) of Council Directive 2006/112/EC – yes
Citations:
[2020] UKFTT 1 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 November 2022; Ref: scu.646970
