Martial Arts Centre Vat Threshold

Hi
I would appreciate any help with this one. I have a friend that runs his own martial arts training centre and the turnover is near reaching the current vat threshold. Are there any vat exemptions for clubs that train children, and how does it work when charging membership fees.
Thanks
I would appreciate any help with this one. I have a friend that runs his own martial arts training centre and the turnover is near reaching the current vat threshold. Are there any vat exemptions for clubs that train children, and how does it work when charging membership fees.
Thanks
Comments
That's what we've done with one of our martial arts teachers, this is presuming that they sell other items along with just tuition.
Can you confirm the following: The centre sells martial arts equipment and refreshments. So would the partial exemption include all training classes including mixed adults and kids. Therefore no vat will be added to membership fees, only on the goods sold and reclaim vat on purchases relating to those goods. What about heating, rent etc would the owner of the business be able to claim the vat element of those costs incurred.
I will have to check on the files as to how we got this agreed with HMRC However with partial exemption anything related to the tuition only could have no vAT claimed on it, anything to do with sales of refreshments could have full VAT reclaimed and anything that could relate to either of those things had the partial percentage applied.