Martial Arts tuition

Newbie

Can someone confirm for me if the teaching of martial arts and kickboxing is classed as tuition (exempt supplyfor vat) or a sport (vatable supply). thanks

Curzy

I believe that it would be classed as tuition if he is teaching a structured class and they are learning from him. Compare this customers turning up to a gym and excercising off of their own backs.

I spotted this on the revenue site:

'In the sports sector, education includes classes that are led and directed, rather than merely supervised'.

Here's the link to the full page. The sports part is towards to bottom.

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000117&propertyType=document#P157_11777

Hope this helps