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S Tranter t/a Dynamic Yoga (TC4071)
The taxpayer was a full-time yoga teacher who ran a studio where he taught about 17 classes a week.
He claimed his supplies were private tuition in a “subject ordinarily taught in a school or university” and that they qualified for the VAT exemption under VATA 1994, sch 9 group 6 item 2.
HMRC disagreed, saying yoga was recreational rather than educational and was not taught ordinarily in schools or universities.
The taxpayer appealed.
The First-tier Tribunal concluded that the practice of yoga was not education for the purposes of the VAT exemption or in the “narrow sense used in case law”. Nor was the teaching of yoga commonplace in schools or universities.
The taxpayer’s appeal was dismissed.
