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An individual has queried whether their online mindfulness and yoga classes are exempt from VAT. The DGT clarifies that exemption depends on whether the service is classified as educational or electronic, noting that yoga classes are not exempt under the sporting services category.
Businesses providing online wellness services must correctly classify their activities to determine whether they qualify for educational exemptions or are subject to the standard VAT rate as electronic services or sporting activities.
The tax team reviews your specific situation.
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