Readers’ forum: Are coaching fees subject to VAT?

My client (a UK company) has a personal fitness business which provides personalised programmes to individuals looking to lose weight and achieve other fitness goals. The fees (charged weekly) cover regular one-on-one coaching sessions personalised fitness/dietary plan and access to a community platform with videos/helpsheets etc. These coaching services are delivered via live video conferencing software.

My client has had a lot of interest from potential clients outside the UK. My question relates to VAT.

Do readers think the fees charged to the non-UK customer would fall under the basic B2C rules and VAT should be applied to all sales? Or looking at the relevant VAT notice and legislation do readers think there could be scope for the fees to be considered consultancy services (Sch 4A para 16) or something similar?

Query 20 255– The Island.

UK VAT applies to this basic rule service....