VAT increase on swimming lessons: A measure that threatens children's safety and the future of commercial swim schools

The VAT increase on swimming lessons puts our children's safety at risk

As chairman of the Nederlandse Stichting Water- & Zwemveiligheid and owner of Zwemschool De Winter Sport, I stand at the heart of the swimming education world every single day. But this goes beyond a professional stake: I'm also the father of two young daughters, both of whom have already earned several swimming diplomas. For me, water safety isn't an abstract concept — it's a personal mission. That's why I can't stay silent about the proposed increase in VAT on sporting activities, including swimming lessons, from 9% to 21%. This is a measure that seriously threatens the future of both our children and commercial swimming lesson providers.

Water safety isn't a luxury, it's a necessity of life

In a country like the Netherlands, where water surrounds us everywhere, swimming lessons aren't a hobby. They're a skill that saves lives. Every year we hear stories of drownings, often involving young children. These tragedies can be prevented by teaching them to swim. Earning the ABC diploma is therefore not just a certificate — it's protection against danger. It's alarming that a government which labelled swimming lessons 'essential' during the coronavirus pandemic now seems to have forgotten just how vital those lessons are for children's safety.

A VAT increase on swimming lessons simply means these lessons will become unaffordable for many parents. Commercial swim schools, which are responsible for a large share of swimming education in the Netherlands, will have to pass these extra costs on. The result? Fewer children taking swimming lessons. Fewer children earning their swimming diploma. And ultimately, more children at risk of drowning.

Commercial swim schools are the backbone of swimming education

It's important to understand that commercial swim schools, like mine, can't count on subsidies or government support. We're on our own. The costs of staff, maintenance and energy are already high, and we've managed to bear them through various crises over the past few years only with great difficulty. The proposed VAT increase is yet another blow to us as business owners. But what affects me even more is the impact this has on the safety of the children we teach.

We mustn't lump commercial swim schools together with other sports providers. Swimming lessons aren't a sport like football or tennis. It's a fundamental skill, especially in a country full of water. By burdening commercial swim schools with the same costs as other sports providers, we undermine their crucial role in teaching our children to swim safely. These providers should be supported, not put under even more pressure.

Why this VAT increase isn't fair

The added burden this VAT increase brings hits commercial swim schools disproportionately hard. While municipal swimming pools can often count on subsidies, we as commercial providers are left to fend for ourselves. Our costs are high, and without any government support we can barely continue to bear them. The VAT increase threatens to raise the financial barrier for many parents wanting to give their children swimming lessons even higher.

And who is hit hardest by this? Children from less affluent families. These families will soon have to choose between the rising cost of living and swimming lessons, with all the consequences that entails. We risk a vulnerable group of children no longer being able to learn to swim safely, which only increases the risk of drowning.

Government support must be applied fairly and broadly The current system of government support for swimming education is lopsided, because the support almost always ends up with semi-commercial parties such as operators of municipal swimming pools. Commercial swim schools, which provide a large share of swimming lessons, are often left out in the cold. This creates long waiting lists at subsidised pools, while commercial providers don't get the same access or financial support, despite their crucial role in swimming education.

The government currently looks at swimming lessons too much through a cost lens, when the focus should be on availability. To make swimming lessons accessible to all children, we mustn't look only at subsidised providers, but at all parties that contribute to swimming education. By bringing commercial pools into the solution too, the supply of swimming lessons can grow and waiting lists can be shortened.

If the government revises its policy and involves both commercial and semi-commercial swimming lesson providers, a fairer and more effective system will emerge. That way all children, regardless of their financial background, can gain access to swimming lessons and water safety is guaranteed for everyone. It's time for the government to take action to put this lopsided situation right.

Swimming lessons are essential

To highlight the importance of water safety, the Nederlandse Stichting Water- & Zwemveiligheid (NSWZ) is sending a letter to all members of the Tweede Kamer and the cabinet. In this letter we refer to earlier decisions the government made during the coronavirus pandemic, when swimming lessons were designated as 'essential', partly on the basis of OMT advisory report 103 from March 2021. Twice during the lockdowns swimming lessons were allowed to continue, which the government acknowledged as necessary to teach children to swim safely. A court ruling also confirmed that swimming lessons are not a regular sporting activity, but an essential form of education. This recognition cannot simply be ignored.

The proposed VAT increase from 9% to 21% puts this crucial provision under pressure, with the result that swimming lessons become unaffordable for many families. We therefore call on the current government to provide clarity soon about the future of swimming lessons, in line with the decisions it made earlier. The increase must be taken off the table, so that our children's safety is not put at risk. It's now up to the government to step in and keep swimming lessons accessible and affordable for everyone.

Swimming lessons must remain accessible to all

As a father and a swimming business owner, I feel a deep responsibility for the safety of our children. Swimming lessons mustn't become a luxury, accessible only to a select group of parents who can still afford them. Our children's safety must always come first, and that safety begins with swimming education.

It's time we treated swimming education for what it is: an essential necessity of life.