Education has never been defined for VAT purposes.

My view has always been that any transfer of knowledge is “education”.However, HMRC have continually attacked this viewpoint – particularly in instances where no qualification is obtained or a course has a leisure aspect to it.This trend has continued with HMRC’s recent case against Christine Hocking a Pilates Teacher.

Businesses which currently treat their educational income as being VAT exempt but recognise that there is a leisure aspect to the course/training they provide should seek further advice.