Music Teacher & Instructor

Harmonise your income and expenses as a self-employed music professional.

Allowable Expenses

• Teaching Materials — Sheet music, method books, backing tracks, and music theory resources used with students.
• Instrument Maintenance — Instrument repairs, tuning, strings, reeds, and other consumables needed to maintain teaching instruments.
• Room or Studio Hire — Practice room or studio hire for teaching students outside the home.
• Instruments — Instruments purchased and used exclusively for teaching — claim via Annual Investment Allowance.
• Music Software & Apps — Sibelius, MuseScore Pro, GarageBand business use, and music theory apps used in lessons.
• Travel Between Students — Mileage or public transport when teaching at students' homes or multiple school locations.

Tax Tips

• Music tuition to individuals is standard-rated for VAT — not exempt — so register when turnover reaches £90,000.
• If you teach at a school as a peripatetic music teacher, confirm your employment status — many schools engage music teachers as workers or employees, not self-employed.
• Instrument purchases used entirely for teaching are capital expenditure — claim the full cost via Annual Investment Allowance.
• Performance income from gigs is separate from teaching income but both are part of your self-employed trading income.

Frequently Asked Questions

Is music tuition exempt from VAT?

No. Music tuition provided by individual teachers is standard-rated for VAT — not exempt. (VAT exemption applies to eligible educational bodies, not individual self-employed teachers.) Register for VAT when your turnover exceeds £90,000.

Can I deduct instruments used for teaching?

Yes. Instruments purchased and used exclusively for teaching are business assets. Claim the full cost via the Annual Investment Allowance. If an instrument is also used for personal performance, claim only the business proportion.

How do I treat income from peripatetic teaching at schools?

If a school hires you as a self-employed peripatetic music teacher, your fees are self-employment income. However, some schools engage music teachers as workers or employees — check your contract. PAYE income and self-employment income are both declared on Self Assessment.

Are music theory apps and software deductible?

Yes. Music theory apps, ear training software, notation tools (Sibelius, Dorico, MuseScore Pro), and backing track platforms used in lessons are deductible as business software or teaching materials.