Are Swimming pools, saunas, ponds an allowable Arizona ESA expense?

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Are swimming pools, saunas, ponds ESA eligible in Arizona?

Verdict · SY2025-26 handbook

No — not an allowable purchase

No. Swimming pools, saunas, ponds are on the unallowable purchases list in the SY2025-26 ESA Parent Handbook. Buying them with ESA funds risks the expense being disallowed and repayment being required.

Worth knowing

Swim LESSONS are allowable as tutoring/teaching services.

People also check

Amazon Prime or similar membership fees — No
Amusement park, theme park, waterpark tickets — No
Assembly or installation fees — No
Backpacks, lunch boxes, water bottles — No

poolsaunapondhot tub

Source: Handbook Ch.3. School year 2025-26 rules. Last reviewed 2026-06-12.

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Educational information based on the official ADE Parent Handbook SY2025-26 — not legal advice. Final allowability is determined by ADE. Verify against the official database at azed.gov/esa/esa-allowable-items.