Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of VAT on swimming lessons on (a) affordability and (b) accessibility.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services.

One of the key considerations when assessing a 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. In some cases, reliefs do not represent good value for money, as there is no guarantee that savings will be passed on to consumers.