Not so usual

Exemption for tuition when the subject is ordinarily taught in a school or university

The taxpayer offered lessons to children in motocross riding motor cycle repair and maintenance. He claimed these were exempt from VAT on the basis that he was providing private tuition in a subject ordinarily taught in a school or university (VATA 1994 Sch 9 group 6 item 2). He provided evidence that the lessons were relevant to a GCSE course in motor vehicle and road user studies and also physical education.

HMRC refused the claim. The taxpayer appealed.

The First-tier Tribunal accepted that although motocross and motor cycle maintenance were taught in schools and universities not enough institutions taught them. They were in effect specialist courses.

The taxpayer’s appeal was dismissed.

Neil Warren said: ‘Recent appeals have confirmed that pilates belly dancing and now motor cycle lessons are not...