questionText: 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.
answerText: 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...
heading: Gyms: VAT