Readers’ forum: Flower arranging and VAT dilemma

I read Neil Warren’s article ‘Tuition turmoil’ (Taxation 3 March 2022 page 24) about subjects that qualify as being exempt from VAT as far as private tuition is concerned. One of my sole trader clients trades as a florist and her sales are just below the VAT registration threshold. But she has recently started giving group and one-to-one courses in flower arranging and plants. Her students are all private individuals.

I told my client that the income would be exempt from VAT because there are many courses in horticulture including HNC and HND courses and it is a common subject at a lot of colleges.

So it would qualify for VAT exemption as a subject that is ‘ordinarily’ taught in a school or university. But having read Neil’s article and the First-tier Tribunal decision in the Lalou case (TC8380) I am...