L

Lord Livermore (Lab)

Speaking in the House of Lords on 1 June 2026

Debate

Middle East: Economic Response

Contribution

The noble Baroness knows that we have introduced a temporary cut in the rate of VAT on summer attractions, from 20% to 5%. Over the summer holidays, from 25 June to 1 September, all children’s menu meals served in a restaurant, and children and family tickets for cinemas, theatres, exhibitions, concerts and shows, will be subject to a reduced 5% rate of VAT. Entrance to attractions such as amusement parks, fairs, museums, wildlife parks and adventure parks will be subject to the reduced rate of VAT for both children’s and adults’ tickets. As I say, those measures apply from 25 June to 1 September, which I suppose will give us a real-world opportunity to examine the points that the noble Baroness makes. Obviously, any extension of that would be a matter for the next spending review.

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