Readers’ forum: Is there VAT on lessons invoiced to school?

One of my sole trader clients provides lessons in science and maths and is registered for VAT. If he gives private and group tuition to students and invoices either the students or their parents he does not charge VAT.

However if he invoices a school on an hourly or daily rate basis for his time he charges VAT. Can readers confirm this is the correct VAT accounting in each case? The reason for my doubt is a sentence in HMRC’s policy manual VATEDU40200 which states: ‘For the purposes of this exemption it is irrelevant whether the individual teacher:

• delivers the instruction to one person or to a group;
• contracts with an individual or with an organisation that makes an onward supply of the educational services.’

If the services to the school are also exempt my client can deregister from VAT which would be...