VAT exempt

Hello, I want to register a company for VAT but I think we can be exempt from VAT. We are a limited liability company that provides online courses in the following topics: 1. Graphics, Motion and 3D 2. Full-stack and Programming 3. Photo, Audio and Video 4. Business and Automation (the name may be misleading, because it's really about SEO, GA4, etc., so this area is marketing combined with business management using various platforms and technologies) 5. UI, UX and Webdesign 6. Marketing I checked that there are studies or courses in these areas in schools and universities in the UK. The courses are conducted by people who are not employed by the company - they are specialists who have their own businesses. These are not automated courses. We therefore meet the requirements that: - these subjects are commonly taught in the UK - the classes are conducted by private teachers who have their own businesses However, I have one doubt: this is a limited liability company and the CEO also conducts these courses. Can we be exempt from VAT? Please don't refer me to links, I've read almost everything on the site but I know HMRC interprets the regulations differently. I read about a case involving dog grooming where they were first found to be exempt from VAT and then later withdrew it.

Hi,

In order to provide education as an exempt supply then it would need to be provided by a sole trader or a partnership and if this is not the case then the supply would need to be standard rated. You can see the guidance where the conditions are to be found here:

VATEDU40200 - Group 6 Item 2 Private tuition and tutorial colleges: scope of the private tuition exemption

If you believe that the guidance does not cover your situation or is too ambiguous then please apply for a clearance on this question. You can see guidance on how to do this here:

Find out about the Non-Statutory Clearance Service

Thank you.