Question to the HM Treasury:

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 groups.

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 challenging fiscal position, with. A Treasury audit in July 2024 revealing an additional £21.9 billion pressure on departmental spending.

One of the key considerations for any potential new VAT relief is whether the cost saving is likely to be passed on to consumers. Evidence suggests that businesses only partially pass on any savings from lower VAT rates.