Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an estimate of the proportion of VAT that was collected on gym memberships in each of the last five years.

The information is not available. HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on gym memberships. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.