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Written question asked by Alex Norris (Labour) on Tuesday, 22 June 2021, in the House of Commons. It was due for an answer on Monday, 28 June 2021 (named day). It was answered by Jesse Norman (Conservative) on Monday, 28 June 2021 on behalf of the Treasury.

Leisure: VAT

Question

To ask the Chancellor of the Exchequer, whether visitor attractions which include gym elements, such as adventure climbing centres, are eligible for the temporary reduced rate of VAT of 5% on admissions.

Answer

The temporary reduced rate of VAT for hospitality and tourism was introduced on 15 July 2020 in order to support the cash flow and viability of businesses in the hospitality and tourism sectors which have been severely affected by the coronavirus pandemic.

For the purposes of this relief, attractions include admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar events. While HMRC would need to assess the facts of each case individually, admissions to attractions which include gym elements, such as adventure climbing centres, included as a part of the entry fee to the whole attraction would be eligible for the temporary reduced rate of VAT of 5 per cent.

Secondary information

Type
Written question
Reference
20489
Session
2021-22
Subjects
Leisure VAT Climbing Gyms
Link
View this Written question on www.parliament.uk