Written Question·Treasury·UIN 81046
Gyms: VAT
Tabled: 10 October 2025
Answered: 15 October 2025
Question
Gregory Stafford
Conservative — Farnham and Bordon
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the 2023 changes to VAT on gym memberships on independent gyms.
Answer
Dan TomlinsonIn 2023, the courts decided that sports and leisure services supplied by local authorities are non-business activities and are not subject to VAT. There was no change in the VAT treatment of gym membership. However, before the change was implemented for l...
ⓘ
This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 81046) →