Last updated: 14 October 2026
Do private tutors charge VAT?
Usually not. Private tuition is exempt from VAT if it’s given by an individual teacher acting independently, as a sole trader or a partner, in a subject ordinarily taught in a school or university. Maths, English, science, languages and music lessons usually qualify. Because exempt income doesn’t count towards the £90,000 VAT registration threshold, most private tutors never need to register. Tuition supplied through a limited company is not covered by this exemption.
When the private tuition exemption applies
| Condition | Detail |
| Who supplies it | An individual teacher acting independently (sole trader or partnership) |
| Subject | Ordinarily taught in schools or universities |
| Type | Teaching, not just supervision or coaching |
| Recreational activities | Excluded, unless the subject is taught in schools (for example music) |
If you are a tutor working through an agency, the agency usually supplies the tuition, and its own VAT position applies.
Tutoring through a limited company
A company can’t use the private tuition exemption. Its tuition is standard-rated, unless it’s an “eligible body” such as a school, college or charity making education supplies, or the supply qualifies for another exemption. This is a common reason for tutors to stay as sole traders.
Subjects that may not qualify
- Personal development or life coaching
- Fitness and sport coaching outside a school curriculum, depending on the facts
- Purely recreational hobby classes
- Driving lessons
These are usually standard-rated if the tutor is VAT-registered.
Example
Grace runs her own maths and chemistry tutoring business as a sole trader, earning £95,000 a year. Her tuition is exempt, so she doesn’t need to register for VAT even though her income is above £90,000. If she incorporated and kept the same work, the company would make standard-rated supplies and would need to register, adding 20% to fees for parents.
Income tax still applies
Exemption from VAT doesn’t affect income tax. Tutors must register for Self Assessment, report profits and pay income tax and National Insurance. Expenses such as books, travel to students and online platforms are allowable.
Online tutoring
Online lessons given live by the tutor can still be private tuition. Pre-recorded courses sold online are usually electronically supplied services and standard-rated if you’re registered.
Tutors who also run group classes
Group lessons can still be exempt if you teach them yourself as a sole trader and the subject qualifies. If you employ other tutors to teach for you, the exemption no longer applies to their lessons, because the tuition is no longer given by you personally as an independent teacher. Their lessons become taxable supplies by your business and count towards the VAT threshold. Tuition centres and franchises often reach the threshold this way. Review your structure before taking on staff.
Records to keep
Keep a record of each student, the subject and the dates of lessons. If HMRC ever asks whether your tuition qualifies, a timetable and lesson plans showing curriculum subjects are strong evidence.
Frequently asked questions
Do music teachers charge VAT?
Not if they are sole traders teaching a subject taught in schools.
Can I register voluntarily?
Not for exempt supplies alone.
Does the exemption cover materials?
Materials closely related to the lesson are usually included.
What if I also sell books?
Books are zero-rated and count towards the threshold.
Related: accountants for private tutors and zero-rated vs exempt.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with VAT for tutors and training providers. See our VAT accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
