To ask the Chancellor of the Exchequer
(1) what information his Department holds for tax purposes on the number of leisure centres which do not charge extra for the use of spas and saunas but include their cost within the charge for swimming;
(2) what assessment he has made of the likely effect of the levying of back-dated VAT charges on leisure centres which allowed free access to spas or saunas to British Olympic competitors and paralympic competitors.
Neither HM Treasury nor HM Revenue and Customs hold such information.
I refer the hon. Member to the answer I gave him on