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Where Taxpayers and Advisers Meet

VAT Applicable on Cooking Tuition

karab23
Posts:3
Joined:Mon Oct 14, 2019 8:11 pm
VAT Applicable on Cooking Tuition

Postby karab23 » Mon Oct 14, 2019 9:15 pm

Hi,

I have just found out that I may have crossed the threshold as far back as May 2018. I am a sole trader and have had an accountant for a few years. I think they should have warned or helped advise me, but that's a different story. I may now be facing a huge bill and fines.

My question is to understand what rate applies to my business, given what I offer. I teach Korean cookery to students across SE England. This can include me teaching a group class how to prepare ingredients that I give them during the class, which they then take homw with them for a meal after, sushi for example. Is this classed as tuition, as I know some forms of tuition may not have the standard rate applied? Is it a take-away, as 80% of my business involves students preparing food in a hands-on class, that they then take home? Am I selling raw ingredients, that are prepared by others, under my guidance?

Any help and advice much appreciated!

Kim

darthblingbling
Posts:698
Joined:Wed Aug 02, 2017 9:09 pm

Re: VAT Applicable on Cooking Tuition

Postby darthblingbling » Mon Oct 14, 2019 10:29 pm

Is turnover over 12 months exceeding £85k?

karab23
Posts:3
Joined:Mon Oct 14, 2019 8:11 pm

Re: VAT Applicable on Cooking Tuition

Postby karab23 » Mon Oct 14, 2019 11:14 pm

Yes it is over £85k

les35
Posts:635
Joined:Wed Aug 06, 2008 3:09 pm

Re: VAT Applicable on Cooking Tuition

Postby les35 » Tue Oct 15, 2019 8:44 am

1. the supply of food is 'ancillary' to the supply of tuition.
2. is cookery 'ordinarily taught in schools'? I can't immediately see an explicit reference to cookery as a school subject. But that is the question you will need to establish.

karab23
Posts:3
Joined:Mon Oct 14, 2019 8:11 pm

Re: VAT Applicable on Cooking Tuition

Postby karab23 » Tue Oct 15, 2019 8:54 am

Thanks for your reply. Yes, cookery and the culinary arts is taught in schools and universities. I am a trained chef and also occasionaly teach in more formal institutions. Cookery is taught in my son's primary school for example.


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