VAT Increase on Sport: No Cause for Celebration Yet — the Battle Isn't Over

Over the past few weeks, the Dutch sports sector — and the world of swimming education in particular — has watched with a wary eye as the government postponed its decision to raise VAT on sport, among other things, from 9 to 21 percent. While many will feel a temporary sense of relief, it's important to face the reality: this is a delay, not a cancellation. The risk remains very real that the VAT increase will still go ahead if no suitable alternative is found for the intended 1.2 billion euros in revenue.

The social implications of such an increase are enormous, and the sectors involved understand that this is merely a breathing space, not a victory. While the opposition parties in the Tweede Kamer have taken a firm stand against the measure — and the chances of it being approved in the Eerste Kamer are extremely slim without a majority — the plan remains on the table for now.

Minister Eelco Heinen has said he will work with parliament to find alternatives to plug the hole in the budget. This stems from political necessity: the risk that the entire tax plan gets voted down creates a precarious situation. The VAT increase stays on paper for the time being, to avoid an accounting shortfall. But with a potential yield of 2.3 billion euros for the treasury — 1 billion of which comes from the increase on accommodation — a considerable sum still needs an alternative solution.

The Importance of Swimming Education

The Nederlandse Stichting Water- & Zwemveiligheid (NSWZ) stresses that swimming lessons are far more than a sporting activity; they are an essential part of children's basic safety and education. In 2021 and 2022, the government itself emphasised that swimming lessons are essential. On top of that, there is an important court ruling establishing that swimming lessons are not a sport but an educational activity. That makes it all the more galling that these lessons could potentially fall under a blanket VAT increase. The NSWZ is now examining which legal and political steps are needed — possibly all the way to the Raad van State — to establish and protect the essential status of swimming education.

The Bigger Picture

Raising VAT on sport has consequences that reach far beyond the headline numbers. Swimming schools, sports clubs, and cultural institutions often operate on tight margins. A VAT increase could translate into higher fees for families, making essential activities like swimming lessons for children less accessible. This is a risk that threatens not only the future of these institutions, but also the safety and wellbeing of our children.

Members of parliament are aware of the concern felt across the sector and will be closely involved in the steps the NSWZ takes. We mustn't forget that the heart of this debate comes down to one question: what priorities do we set as a society? Should we place tax revenue above the safety and development of children?

Conclusion

This postponement should not be seen as the end of the fight. The sector must remain vigilant and explore both political and legal avenues to ensure that swimming education and sport stay accessible. It's time for the government — supported by social partners and the sectors involved — to set the right priorities and choose a structural solution that serves the interests of citizens without hitting the most vulnerable groups.

An urgent appeal to everyone involved: make your voice heard, stay engaged, and keep up the pressure. The future of our children, their safety, and the very survival of swimming education in the Netherlands are at stake.