Swimming teacher invoice template

How do swimming teachers usually invoice?

Swimming teachers invoice parents termly in advance for group lessons at a per-lesson price and monthly for private lessons, and invoice leisure centres and swim schools by the hour at month end for sessions taught on their programmes. Pool hire paid to a leisure centre for private lessons is a cost rather than something passed on. The stage or level and the pool are stated on the invoice.

Swimming teachers in this example give the customer 7 days to pay. Hourly rates run from £25 to £50.

What should a swimming teacher put on an invoice?

Beyond the legal basics, swimming teachers should:

• State the stage or level, lesson length and pool on each line.
• Invoice group terms in advance with the number of lessons and dates.
• For leisure centres, list the hours by date and quote their contract or PO reference.
• Note that pool closures outside your control are credited to the next term.

Every UK invoice, whatever the trade, must also show:

• a unique, sequential invoice number
• your business name and address (and company number if you trade as a limited company)
• the client’s name and address
• the invoice date and, for VAT invoices, the date of supply if different
• a clear description of each item of work or goods
• the amount due and when it must be paid
• your VAT number, the VAT rate per line and the VAT total, if you are VAT registered

Do swimming teachers charge VAT?

Swimming is taught in schools as part of the national curriculum, so private swimming tuition given personally by a self-employed teacher can qualify as exempt private tuition; HMRC has accepted this where the teaching is structured. Lessons delivered by teachers you employ, or a swim school run through a company, are standard rated once turnover passes £90,000. Pool hire you pay is a cost.

Because this income is exempt or zero rated, the Flat Rate Scheme is rarely useful: exempt sales count in flat rate turnover but earn no VAT, and zero rated sales mean you would pay flat rate VAT on income that carries none. The sector listed above (Sport or recreation, 8.5%) applies only if you register for other taxable income.