Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has made a comparative assessment of the potential impact of VAT on independent providers of swimming lessons with publicly operated leisure centres on the financial sustainability of those venues; and whether it has considered changes to the VAT on swimming lessons from independent providers to improve access to swimming tuition.

Swimming lessons and water safety are vital life skills and are part of the national curriculum. The Department for Education is working closely with third sector organisations, including Swim England, the Royal Life Saving Society UK, and National Water Safety Education, to support schools in delivering these high-quality lessons through teacher training and resources.

Certain sporting and physical education services supplied by ‘eligible bodies’ are already exempt from VAT, including some swimming lessons. Further information can be found here: https://www.gov.uk/guidance/sport-supplies-that-are-vat-exempt-notice-70145#an-overview-of-the-exemption-for-sporting-and-physical-education-services