To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the 2023 changes to VAT on gym memberships on independent gyms.
In 2023, the courts decided that sports and leisure services supplied by local authorities are non-business activities and are not subject to VAT. There was no change in the VAT treatment of gym membership. However, before the change was implemented for l...
Gyms: VAT