Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of exempting (a) gyms and (b) fitness businesses from VAT where they can demonstrate clear preventative health outcomes for their users.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26. Exceptions to the standard rate have always been limited and balanced against affordability considerations. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer.

The Government keeps all taxes and reliefs under review.