For educational services to be EXEMPT these conditions must be met:
– the tutor/teacher must be acting independently, or an eligible body
– the subject my ordinarily taught in schools and it forms part of the National Curriculum recent cases has shown that even belly dancing, yoga etc qualify for exemption.
Hence swimming lessons taught by your client – i assume he is trading as a sole trader (not a company). However services by his employees are SR because clients contract with XX swimming school instead of the teachers direct and do not meet condition above.
Also note merchandise is SR even if its closely related to the services being provided.