Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will cut the VAT on swimming lessons for children.

The Department for Education is working with third sector organisations, including Swim England, the Royal Life Saving Society UK, and National Water Safety Education, to support schools in delivering swimming lessons as part of the national curriculum.

Certain sporting and physical education services supplied by ‘eligible bodies’ are already exempt from VAT, including some swimming lessons. Further information can be found here: https://www.gov.uk/guidance/sport-supplies-that-are-vat-exempt-notice-70145#an-overview-of-the-exemption-for-sporting-and-physical-education-services