Group 6 Item 2 Private tuition and tutorial colleges: law
Private tuition may qualify for exemption under Item 2 of Group 6 of Schedule 9 of the VAT Act 1994:
2 The supply of private tuition, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer.
The basis for this exemption is the mandatory provision in Article 132(1)(j) of the Principal VAT Directive:
(j) tuition given privately by teachers and covering school or university education