Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will publish the analysis carried out by HMRC which was used as evidence to conclude that removing the requirement to charge VAT on local authority sports and leisure activities would not significantly distort competition in the sector.

The analysis carried out by HMRC relating to the VAT treatment of local authority sports and leisure activities is not suitable for publication.

The detailed analysis drew on information from a range of sources, some subject to contractual non-disclosure conditions and confidential taxpayer information.

Disclosure of the analysis could prejudice possible future policy decisions and negatively impact the honesty and openness of similar future analytical exercises.