Private Tutoring

The supply of private tuition is an exempt supply provided it is;

• In a subject ordinarily taught in a school or university and
• Given by an individual teacher acting independently of an employer

A reasonable test for “ordinary” is whether the subject is taught in a number of schools and/or universities on a regular basis.

(Note HMRC accept that private tuition is exempt when provided by a sole proprietor; a partnership or any member of a partnership.  It does not apply if provided via a company even if the teacher concerned is the sole shareholder in that company) – it must be delivered in a personal capacity.