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A sole trader qualified as a sports rehabilitator is operating a practice as a physiotherapist and also teaching Pilates classes. Say the business has an income of €50,000 per annum, €30k from physio and €20k from Pilates. 1) Does a qualified sports rehabilitator qualify for VAT exemption as a qualified physiotherapist? 2) With regards to the Pilates end of the business, I note a ruling from the UK where Pilates does not qualify for VAT exemption as an educational activity. Is this the case in Ireland and if so, what VAT rate should be charged? I note that the teaching of yoga classes is at the reduced VAT rate

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Asked on 14 March 2019 10:41 am
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