Question to the Department for Digital, Culture, Media & Sport:

To ask the Secretary of State for Digital, Culture, Media and Sport, what assessment she has made of the impact on accessibility to swimming pools for low income families' access to swimming pools of the VAT charged on the hire of swimming pools.

All generations and communities should be able to enjoy the physical and mental health, wellbeing, social and other benefits of being active; as well as having access to high quality facilities in which to do so.

Since May 2019 Sport England has invested £9,112,554 to support grassroots development in Swimming & Diving. Sport England continues to monitor participation levels throughout the country to ensure these investments are made where they are most needed.

The hiring of swimming pools, and swimming lessons, qualify for an exemption from VAT when certain conditions are met as outlined in VAT Notice 742 paragraph 5. The Government has no plans to change this.

Tax is reserved to the Chancellor of Exchequer and HM Treasury.