In the UK, thousands of individuals earn their living as private tutors—teaching everything from maths and English to science, music, and languages. But whether you tutor full-time or part-time, understanding how VAT (Value Added Tax) applies to your tuition services is essential.
This guide breaks down the VAT rules for private tutors in simple, easy-to-understand language. We’ll explain when tuition is VAT exempt, when you might need to register for VAT, and how changes in your business (like hiring other tutors or teaching online) could affect your tax responsibilities.
Let’s explore everything you need to know about the VAT treatment of private tuition in the UK.
✅ What Is VAT and Why Does It Matter for Tutors?
VAT (Value Added Tax) is a government tax applied to the sale of most goods and services in the UK. The standard VAT rate is currently 20%. Businesses that are VAT-registered must charge VAT on their taxable services and pay it to HMRC through regular VAT returns.
As a tutor, this matters because not all educational services are automatically VAT exempt. The way you deliver your lessons, the subject you teach, your business structure, and your income level can all impact whether you need to charge VAT.
Understanding whether or not you fall under VAT rules for tutors UK can help you stay compliant, avoid fines, and price your services correctly.
🎓 Is Private Tuition VAT Exempt?
One of the most commonly asked questions is:
“Is private tuition VAT exempt?”
The answer: Yes, but only under certain conditions.
According to HMRC VAT private tuition guidance (VAT Notice 701/30), private tuition is VAT exempt if:
- You are an individual or sole trader, not a company
- You are working in your personal capacity as a teacher
- The subject you teach is ordinarily taught in schools or universities
So, if you are a freelance tutor teaching maths, English, science, history, or another mainstream subject, and you do not hire any other tutors to help you, your lessons are exempt from VAT.
This private tuition VAT exemption allows you to teach without having to charge your students VAT, even if your earnings are substantial.
When Does VAT Apply to Private Tuition?
Not all tuition qualifies for exemption. In the following cases, VAT will apply:
- You run a tutoring business and hire other teachers to deliver lessons
- You teach non-standard subjects (such as creative writing, coding, or life coaching)
- You sell digital content, pre-recorded courses, or educational resources
- You operate under a company or training agency structure
- Your non-exempt taxable turnover exceeds £90,000 in any 12-month period (2024 threshold)
If any of the above applies to you, you may be required to register for VAT, charge 20% on your services, and submit quarterly VAT returns to HMRC.
📈 Do I Need to Register for VAT as a Private Tutor?
This depends on how your tutoring is structured and how much you earn from taxable (non-exempt) services.
As of April 2024, the VAT registration threshold in the UK is £90,000. This means:
- If your VAT-exempt income (e.g., qualifying private tuition) is over £90,000, you still do not need to register
- If your taxable turnover (e.g., from online courses, hired tutors, or non-curriculum subjects) is over £90,000, you must register for VAT
For example, if you earn £80,000 a year from teaching GCSE science and £15,000 from selling recorded revision videos, you may need to register for VAT on the taxable portion.
📚 What Subjects Qualify for VAT Exemption?
To qualify for VAT exemption, the tuition must relate to a subject commonly taught in UK schools or universities.
Examples of exempt subjects include:
- English language and literature
- Mathematics
- Biology, chemistry, physics
- History, geography
- Modern foreign languages
- Religious education
- Business studies
- IT (when aligned with school/university syllabus)
Subjects not normally taught in schools or universities—such as creative writing workshops, adult self-help, career coaching, or online marketing—may not qualify for exemption.
If you teach a mix of subjects, you may need to apportion your income between exempt and taxable services.
👩🏫 What If I Hire Other Tutors?
Hiring additional tutors changes the VAT situation. According to HMRC VAT rules for education services, only tuition provided personally by the tutor (as a sole trader or individual) is VAT exempt.
If you employ or subcontract other tutors:
- Their teaching is standard-rated (VAT applies)
- You must apportion your income between exempt and taxable services
- In some cases, all your tuition services may become taxable
So, if you operate as a tutoring agency or business and no longer deliver the tuition yourself, you must treat most or all of the income as subject to VAT.
💻 Does VAT Apply to Online Tuition?
Online tutoring has grown rapidly in recent years, especially after the pandemic. But how does it affect VAT?
If you are offering live, one-to-one lessons via Zoom or Google Meet, and you meet the exemption criteria (individual tutor, school subject), your services are usually still VAT exempt.
However, if you are selling:
- Pre-recorded courses
- Membership content
- Subscription access to learning platforms
…these are considered digital products and are usually standard-rated (VAT applies). If your total taxable income from these sources exceeds £90,000 annually, you must register and charge VAT.
📦 VAT on Study Materials and Extras
If you sell books, downloadable worksheets, eBooks, or learning kits, these are not automatically exempt, even if they support your lessons.
Unless bundled into your tuition as an integral part of the service, these must be treated as separate taxable supplies, and you should charge VAT on them.
Again, it’s important to apportion your earnings between exempt tuition and taxable goods, especially if you’re nearing the VAT threshold.
📊 Summary: VAT for Tutors – At a Glance
| Situation | VAT Treatment |
|---|---|
| Individual tutor teaching school subject | VAT Exempt |
| Hires other tutors | Partially or fully taxable |
| Tuition centre or agency | Taxable |
| Pre-recorded or digital courses | Taxable |
| Online one-to-one tuition | VAT Exempt if meets criteria |
| Selling learning materials | Taxable |
| Non-school subject | Taxable |
| Turnover under £90,000 (from taxable services) | VAT Registration Not Required |
| Turnover over £90,000 (taxable) | Must Register for VAT |
🙋♂️ FAQs – Quick Answers for UK Tutors
Is the first £85,000 VAT free on Tuition?
✅ Yes. As of April 2024, the threshold is £90,000. You do not charge VAT on tuition until your taxable turnover exceeds this limit.
Do private tutors need to pay VAT?
No, not if they’re sole traders teaching curriculum-based subjects personally. But if they hire other tutors or provide non-exempt services, VAT applies once the threshold is crossed.
Is private tuition VAT exempt?
Yes, private tuition is VAT exempt if the teaching is provided by a self-employed individual or sole trader, the subject is one that’s normally taught in UK schools or universities, and the tutor works in their personal capacity without hiring others. If all these conditions are met, the tutor does not need to charge VAT on their services.
📞 Need Help Understanding VAT on Tuition?
At Brayan & Spencer Associates, we help tutors, freelancers, and training providers:
- Understand their VAT status
- Stay compliant with HMRC VAT private tuition rules
- Register or de-register when needed
- Maximise income without tax surprises
We offer online consultation for private tutors who want peace of mind. Whether you’re teaching full-time or part-time, online or in-person, we’re here to support you.
VISIT >> https://www.bsassociate.co.uk/contact-us.php
