That this House believes that the decision by HM Revenue and Customs (HMRC) to apply the standard rate of VAT to the provision of five-a-side football leagues will be damaging to participation in sport; notes that the decision affects schools and communities that are recipients of free access to high quality football facilities provided by operators of five-a-side football leagues; further believes that five-a-side football should be encouraged, given its contribution to the Olympic and Paralympic sporting participation goals, particularly as participation in five-a-side football is currently far higher than participation in 11-a-side football; and calls on the Government to instruct HMRC to continue to apply VAT-exempt status to the provision of five-a-side football leagues, as has been the case for more than 20 years.