Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make it his policy to abolish VAT on the hire of swimming pools and associated facilities.

The hiring of swimming pools and swimming lessons qualify for an exemption from VAT when certain conditions are met, as outlined in VAT Notice 742 Paragraph 5. The Government has no plans to change this.

Extending the current exemption would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT raised around £130 billion in 2019-20, and helps to fund key spending priorities, including on health, education, and defense.