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HMRC internal manual

VAT Education Manual

Group 6 Item 2 Private tuition and tutorial colleges: goods or services provided in connection with private tuition

No exemption is available under Group 6 of Schedule 9 of the VAT Act 1994 for separate supplies of goods and services closely related to the supply of private tuition even when those supplies are for a clearly educational purpose. The sole proprietor or partnership must treat them as taxable unless relief is available elsewhere.