Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits for children's participation in swimming of removing VAT from the price of children's swimming lessons.

The standard rate of VAT applies to most goods and services. Exceptions have always been strictly limited by legal and fiscal considerations.

Swimming lessons provided by local authorities may be exempt from VAT, as are swimming lessons and other supplies of education made by specified eligible, non-profit making bodies. The Government has no plans to change this.

Going further would impose additional pressure on the public finances, to which VAT makes a significant contribution. Nevertheless, the Government keeps all taxes under review.