No VAT exemption for golf tutor

Posted: 20th November 2012

A golf professional’s plea that the services he provides to his customers should be exempted from VAT has been rejected by the Upper Tribunal. He could not benefit from the private tuition exemption contained in schedule 9 of the Value Added Tax Act 1994 in that he worked under the aegis of a partnership and not on his own account.

GolfThe taxpayer provided tuition services through a partnership with his wife and a limited company of which he and his wife were directors. He argued that his services were covered by the exemption from VAT afforded to the supply of private tuition by individual teachers acting independently of an employer.

However, dismissing his arguments, the tribunal ruled that his services had been provided on behalf of the partnership in fulfilment of contracts between it and its customers. Even if it could be said that he was acting at his own risk, he was not providing tuition on his own behalf or account.