Written Question·Treasury·UIN 101344

Hospitality Industry: VAT

Tabled: 18 December 2025
Answered: 8 January 2026

Question

Tim Farron

Liberal DemocratWestmorland and Lonsdale

To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential cost to the public purse of lowering the VAT rate payable by hospitality businesses to (a) 15 per cent, (b) 10 per cent and (c) 5 per cent.

Answer

Dan Tomlinson
HMRC estimates that the cost of changing the 20 per cent Standard Rate of VAT on all accommodation and food and beverage services to the Reduced Rate of 5 per cent would be around £17 billion in 2026-27, rising to £19.5 billion in 2030-31. The Government ...

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