Not part of curriculum

The taxpayer was a pilates instructor who argued that the supplies of teaching should be exempt from VAT under VATA 1994 sch 9 group 6 item 2 because those taking part required an understanding of the living moving body.

She said it was a corrective exercise that distinguished it from dance and yoga; pilates offered more educational value than normal sports. She drew HMRC’s intention to several schools that ran courses that incorporated pilates.

The Revenue disagreed with the taxpayer’s claim.

She appealed to the First-tier Tribunal which referred to the decision in Cheruvier t/a Fleur Estelle Belly Dance School (TC3148) a similar case in which the tribunal found against the taxpayer saying the teaching of belly dancing was recreational.

The judge in the instant case said the teaching of pilates was educational in character even though the practice may be recreational...