This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Education Manual

Group 6 Item 2 Private tuition and tutorial colleges: can the exemption cover supplies made by a limited company?

Where a teacher is employed by a company to perform teaching, the supplies made by the company are not exempt as they are not made by an individual teacher acting independently of an employer. This applies even if the teacher concerned is the sole shareholder of the company.