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United Kingdom · Question · Written question

UIN 201504

Sports: VAT

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

13 October 2023

Last action

23 October 2023 · Answer

Status

Answered

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Discovery layer

Source updated

23 October 2023

Summary

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of reducing the level of VAT applied to children’s (a) swimming lessons and (b) other sports.

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Timeline

  1. 13 October 2023

    Written question

    To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of reducing the level of VAT applied to children’s (a) swimming lessons and (b) other sports.

    Source: Commons

  2. 23 October 2023

    Answer

    VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to the majority of goods and services. While there are exceptions to the standard rate, these have always been strictly limited by both legal and fisc...

    Source: Written answer

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