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VAT: Swimming

Volume 464: debated on Wednesday 17 October 2007

To ask the Chancellor of the Exchequer what representations he has received on reducing the level of VAT payable on swimming lessons for children; and if he will make a statement. (158441)

Representations are regularly made to Treasury Ministers and officials on a wide range issues.

VAT is not chargeable on swimming lessons provided by non-profit making bodies, local authorities, schools, and private tutors, otherwise they are VAT standard-rated. The VAT agreements with our European partners that allow us to keep our existing zero rates, and which govern the scope of our VAT exemptions and reduced rates, do not allow us to reduce the rate of VAT currently payable on children’s swimming lessons.