Sporting and Physical Education Services (Value Added Tax Exemption) Bill

What the bill does

A Bill to exempt providers of sporting and physical education services from VAT for fees and charges made in respect of the provision of sporting and physical education services, in cases where no existing exemption applies; and for connected purposes.

Progress through Parliament

What 2nd reading means, and what happens next

Second reading is the first full debate on the principle of the bill. The House votes on whether it should proceed at all.

If it passes, the bill goes to committee stage, where it is examined line by line and amendments are considered.

Read the full guide to this stage: What happens at second reading of a bill

Questions about the Sporting and Physical Education Services (Value Added Tax Exemption) Bill

What stage is the Sporting and Physical Education Services (Value Added Tax Exemption) Bill at?

The Sporting and Physical Education Services (Value Added Tax Exemption) Bill is currently at 2nd reading in the UK Parliament.

Has the Sporting and Physical Education Services (Value Added Tax Exemption) Bill become law?

Not yet. A bill becomes law only when it has passed both Houses and received Royal Assent. The Sporting and Physical Education Services (Value Added Tax Exemption) Bill is currently at 2nd reading.

What happens next to the Sporting and Physical Education Services (Value Added Tax Exemption) Bill?

If it passes, the bill goes to committee stage, where it is examined line by line and amendments are considered.

Who sponsored the Sporting and Physical Education Services (Value Added Tax Exemption) Bill?

The Sporting and Physical Education Services (Value Added Tax Exemption) Bill was sponsored by Sir Christopher Chope.

When was the Sporting and Physical Education Services (Value Added Tax Exemption) Bill introduced?

It was introduced to Parliament on 22 June 2026, at first reading.

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