Tourist Attractions: VAT
The question
To ask the Chancellor of the Exchequer, if she will extend the temporary reduced rate of VAT on admission tickets to visitor attractions suitable for families with children to include events and festivals suitable for families with children.
Answered by Dan Tomlinson
From 25 June to 1 September the Government is introducing a temporary reduced rate of VAT on children's menu meals and eligible family attractions.
This is a targeted and temporary scheme to reduce the costs of children’s meals in restaurants, children’s tickets for theatres, concerts and cinemas and tickets for everyone for attractions like soft play, adventure centres, and theme parks, helping families enjoy a day out for less.
The decision was taken to focus the VAT relief on activities especially targeted at children and families, keeping the package targeted and affordable. Including events and festivals beyond those categories already included in the statutory instrument would risk extending the relief to unintended activities, with a knock-on impact on cost. Individual organisations and charities should consult HMRC’s guidance to determine how the rules apply in their circumstances.
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