Written Question·Treasury·UIN 27604

Children's Play: VAT

Tabled: 30 January 2025
Answered: 6 February 2025

Question

Alicia Kearns

ConservativeRutland and Stamford

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of giving a VAT exemption on admissions fees for children under 12 for the indoor play sector.

Answer

James Murray
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. One of the key considerat...

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