Make admissions to children's indoor play centres zero-rated for VAT

Background

We want the Government to permanently zero rate VAT from admissions to children's indoor play centres to make active play more affordable, improve access for families and support children's health, well-being and development.

Additional details

The Government has already recognised the value of children's indoor play through a temporary VAT reduction. Making this permanent could help families access safe, active play all year round. Indoor play supports children's physical health, mental well-being, learning and social development. A permanent zero rate of VAT could improve affordability for families, support community businesses and help encourage healthier lifestyles.