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Written question asked by Greg Smith (Conservative) on Friday, 10 April 2026, in the House of Commons. It was due for an answer on Tuesday, 14 April 2026. It was answered by Dan Tomlinson (Labour) on Monday, 20 April 2026 on behalf of the Treasury.

Children's Play: VAT Zero Rating

Question

To ask the Chancellor of the Exchequer, what recent discussions she has had with the Department for Education on the effect of VAT on the affordability for families of children's play centres.

Answer

The Government recognises the vital role that children’s play centres play in supporting working families and their contribution to communities across the country. To support them and other businesses we are introducing new permanently lower business rates for eligible retail, hospitality and leisure (RHL) properties, including soft play centres. These tax reductions are worth nearly £1 billion per year and will benefit over 750,000 properties.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. A tax relief here would come at a cost to the Exchequer, reducing the revenue available for vital public services and would have to represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

Secondary information

Type
Written question
Reference
125560
Session
2024-26
Grouped for answer
Yes
Subjects
Children's play VAT zero rating
Link
View this Written question on www.parliament.uk