questionText: To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of VAT on swimming lessons on (a) affordability and (b) accessibility.
answerText: VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. One of the key considerations when assessing a new VAT relief is whether the cost saving is likely to be passed on to consumers. Evidence sugges...
heading: Swimming: VAT