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HMRC internal manual

VAT Education Manual

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