Gyms: VAT
Commons · Question 81046 · Tabled 10 Oct 2025 · Treasury · Official record
Answered 15 Oct 2025
Question
Asked by Gregory Stafford
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the 2023 changes to VAT on gym memberships on independent gyms.
Answer
Answered by Dan Tomlinson, 15 Oct 2025
In 2023, the courts decided that sports and leisure services supplied by local authorities are non-business activities and are not subject to VAT. There was no change in the VAT treatment of gym membership. However, before the change was implemented for l...