Here is the assessment made by an auditioning choir performing to a high standard, and determining that there is no tuition provided to its members through the rehearsa process.
This example is for a choir performing to a very high standard, with membership only open to those with a sufficiently high level of vocal and musical expertise, ascertained by individual audition.
Members are regularly re-auditioned to ensure that this standard is maintained.
Rehearsals are employed solely as preparation for concerts, in which the music director indicates the musical interpretation to be used in the concert performance, including dynamic markings and breathing.
Members are expected to undertake private study to familiarise themselves with the music, and have private singing lessons to improve their vocal technique, if necessary.
After the first rehearsal for a concert, when the music is merely ‘sung through’, a rehearsal schedule is then issued so that members are aware of the music to be covered at each rehearsal and can therefore prepare themselves in advance.
The choir undertakes a minimum of five concerts each year, and in most seasons holds a day’s workshop, also open to the public, which choir members are expected to attend but must pay an additional sum to do so - and on which Gift Aid is not claimed.
For these reasons, the choir's committee does not consider that any part of the annual membership subscription relates to tuition, and Gift Aid is claimed in full against the membership payments made by members.