Readers' forum : Mixing ingredients

I have a client who is not VAT registered but her total income is now coming close to the threshold. She trades as a sole trader and provides cookery classes and lessons to adults (usually in groups rather than on individually) specialising in nutrition issues.

My first thought was that her fees would be exempt from VAT but I have since discovered a couple of issues. First the client sometimes presents the classes with a friend (who is self-employed) – the friend does not provide any direct instruction but helps the students with the practical cooking issues and things such as clearing the plates and washing up. Second some of the courses are in specialised subjects such as ‘sourdough bread and fermentation courses’. Does this make a difference to the rule on VAT exemption because it is not a subject ordinarily taught in a school or university?