Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of applying a reduced rate of VAT, or a VAT exemption, to private swimming lessons provided by independent swimming schools.

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