Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to mitigate any impact of placing VAT on private schools on swimming lessons run by swim schools using private schools’ premises; and what plans they have to exempt swimming lessons from VAT.

The Government has conducted careful and thorough analysis of the impacts of placing VAT on private schools, and the Government's costings have been scrutinised by the independent Office for Budget Responsibility. The Government published a detailed costing note and Tax Impact and Information Note (TIIN) on 30 October 2024.

To support access to swimming lessons, the Government already exempts them from VAT when they are supplied by an eligible non-profit-making body. This includes lessons provided by eligible bodies using premises owned by private schools.