Can you determine from the following information is this an exempt activity or liable to VAT at 13.5%:
Business provides outdoor Eco educational water activities,including Paddle Board Safaris on the river Shannon, to Mountain Bike Tours. Part of the wider ethos of business is to inform and inspire greater appreciation of the environment that activities take place in. During activities opportunities are availed of to enhance the adventure sport activity experience by providing information on local landscape, nature and heritage. For example, when activities are based on the river Shannon instructors also provide information to participants on the history of the river, its wildlife and the wider ecosystem.