The position is that the provision of dancing lessons is liable to VAT at the standard rate of 21%. However, Paragraph (ii) of the First Schedule to the VAT Act 1972, as amended, allows for an exemption from VAT in respect of:
children's or young people's education, school or university education, and vocational training or retraining. . . provided by educational establishments recognised by the State, and education, training or retraining of a similarkind . . . provided by other persons
Following an application in respect of ballet lessons in 1982, the provision of such lessons was deemed to come within the terms of paragraph (ii) of the First Schedule to the VAT Act 1972, as amended. In the event that the services of teachers of any type of dance fall within the terms of this legislation, they will be entitled to the exemption from VAT. It should be noted, however, that they therefore would not be entitled to reclaim any VAT charged to them in the course of their business. Any dance teachers who wish to establish or confirm the VAT status of their services should contact their local tax office.
