Written questions

Swimming: VAT

Commons · Question 10564 · Tabled 22 Oct 2024 · Treasury · Official record

Answered 30 Oct 2024

Question

Asked by Ben Maguire

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of removing VAT on swimming lessons provided by non-council swimming facilities for (a) SEND children, (b) hydrotherapy patients, (c) the elderly and (d) other

Answer

Answered by James Murray, 30 Oct 2024

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Tax breaks reduce the revenue available for public services, and must represent value for money for the taxpayer. The Government has inherited a...