Written question asked by Ian Byrne (Labour) on Monday, 7 September 2026, in the House of Commons. It was due for an answer on Wednesday, 9 September 2026. It was answered by James Murray (Labour) on Tuesday, 15 September 2026 on behalf of the Treasury.

Swimming: VAT

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

Answer

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

Secondary information

Type: Written question
Reference: 27567
Session: 2026-27
Subjects: Children VAT Swimming
Link: View this Written question on www.parliament.uk

Swimming: VAT

Secondary information

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