Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to reduce VAT on health and leisure sector memberships to promote healthy living.

Services linked with sport or physical education provided by certain bodies are exempt from VAT provided they are not run for profit. The services of profit making bodies are subject to the standard rate of VAT in line with the rules for normal business activity.

Extending the current exemption would come at a cost to the Exchequer. The Government has no plans to change the current VAT treatment of health and leisure memberships.