Written Question·Treasury·UIN 10564

Swimming: VAT

Tabled: 22 October 2024

Answered: 30 October 2024

Question

Ben Maguire

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of removing VAT on swimming lessons provided by non-council swimming facilities for (a) SEND children, (b) hydrotherapy patients, (c) the elderly and (d) other

Answer

James Murray

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Tax breaks reduce the revenue available for public services, and must represent value for money for the taxpayer. The Government has inherited a...

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