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Written question asked by Lee Pitcher (Labour) on Thursday, 4 June 2026, in the House of Commons. It was due for an answer on Monday, 8 June 2026. It was answered by Dan Tomlinson (Labour) on Friday, 12 June 2026 on behalf of the Treasury.

Hospitality Industry: VAT

Question

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of extending the Great British Summer Savings scheme to include admission to public swimming pools.

Answer

From 25 June to 1 September the Government is introducing a temporary reduced rate of VAT on children's menu meals and eligible family attractions.

This is a targeted and temporary scheme to reduce the costs of children’s meals in restaurants, children’s tickets for theatres and cinemas and tickets for everyone for attractions like soft play, adventure centres, and theme parks, helping families enjoy a day out for less. Individual businesses should consult HMRC’s guidance to determine how the rules apply in their circumstances.

Sport, including swimming pools, is not in scope of the relief. This is in line with the decision to focus on a narrower set of eligible activities to ensure the scheme is targeted and financially sustainable.

Many sports facilities which families use already enjoy some form of VAT relief, including many leisure centres and local swimming pools that are operated by local authorities and are out of scope of VAT already. Local authorities are able to reclaim their input VAT when providing sports facilities in leisure centres.

Secondary information

Type
Written question
Reference
7081
Session
2026-27
Subjects
Swimming pools VAT Hospitality industry
Link
View this Written question on www.parliament.uk