Swimming: VAT
2026-05-31 · Treasury · 5573 · Official question
Question
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of VAT on swimming lessons on (a) affordability and (b) accessibility.
Answer
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. One of the key considerations when assessing a new VAT relief is whether the cost saving is likely to be passed on to consumers. Evidence sugges...