Written Question·Treasury·UIN 106465
Sports: VAT
Tabled: 19 January 2026
Answered: 22 January 2026
Named DayQuestion
Sir Christopher Chope
Conservative — Christchurch
To ask the Chancellor of the Exchequer, if she will publish the analysis carried out by HMRC which was used as evidence to conclude that removing the requirement to charge VAT on local authority sports and leisure activities would not significantly distor
Answer
Dan TomlinsonThe analysis carried out by HMRC relating to the VAT treatment of local authority sports and leisure activities is not suitable for publication. The detailed analysis drew on information from a range of sources, some subject to contractual non-disclosure ...
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