VAT exemption on horse riding lessons

Hi All
Been going around in circles with this one.
We have a private horse riding school that provides lessons to children only, including some with learning disabilities. We have recently gone over the VAT threshold. Does anyone know if we can apply for exemption from VAT and if so on what grounds ie. sport, educational.
Many Thanks


  • Claire23101974Claire23101974 Posts: 3Registered
    Sorry my partner has a sole trader business.
  • NeillawNeillaw New Member RossendalePosts: 249MAAT, AAT Licensed Accountant
    Have you tried looking at it from the learning disabilities point of view.
  • Claire23101974Claire23101974 Posts: 3Registered
    Hi Mickdundee
    We have looked at this and live chatted to HMRC and they are saying is this a subject that is ordinarily taught in a school or university and are we a eligible body. They are being a bit vague as per usual.
    Can anyone enlighten us.
  • NeillawNeillaw New Member RossendalePosts: 249MAAT, AAT Licensed Accountant
    The point HMRC are making is that your turnover is made up of private lessons and not something that has come via the normal school curriculum. I know of a stable in our area whose connected with the local school and is therefore part of the education system.
    If your lessons were treated as a practical assignment then they would be vat exempt but if they are treated as a luxury then you will probably be hit with VAT.
    As Mick says this needs to go in front of a vat specialist who deals with this sort of stuff.
  • ElladaEllada Posts: 43Registered
    I would call to HMRC and just ask them
Sign In or Register to comment.