questionText: 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.
answerText: 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...
heading: Sports: VAT