VTAXPER66200 | Particular trades: driving schools - information to obtain

1 Documents to obtain

• Copies of advertising and promotional material used by both school and instructors;

• signed copies of the current agreements between school and instructor;

• copies of appointment cards, introductory Letters, and/or offers given to the pupils by the school;

• examples of invoices/receipts given to pupils.

2 Questions to ask

• On what supplies does the school currently accounting for output tax , and how long has the current system operated?

• What fees are currently charged to pupils?

• How much does the instructor receive?

• Who sets the prices which pupils have to pay for their tuition?

• What is the average number of lessons given in a week by an instructor?

• How do pupils book lessons; who allocates pupils to instructors?

• What is the weekly fee payable by instructor to school?

• Is there a reduction in the weekly fee payable by the instructor to the school if only a minimal number of lessons are generated; for example if the instructor is sick or on holiday, is the hire or booking fee to the school still payable?

• Who collects money from the pupils?

• If the driver collects the fees, does he have to pass these on to the school on a daily or weekly basis?

• To whom are the pupils’ cheques payable; are credit cards accepted?

• What does the school do if a pupil complains about either his tuition or the instructor?

• Who is responsible for:

• insuring the car?

• insuring the pupil?

• maintaining and repairing the car?

• the cost of petrol used in lessons?

• Who bears the cost of advertising?

• Can instructors accept work independently of the school?

• What records does the school retain relating to its instructors? Is the school able to easily calculate how much each instructor has earned in a given period?

• What does the school do if the instructor cancels a lesson?

• Are the instructors obliged to advertise the school on their cars?