To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of a pilot reduction in VAT for the hospitality sector In Northern Ireland on local businesses and growth in tourism.

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of a pilot reduction in VAT for the hospitality sector In Northern Ireland on local businesses and growth in tourism.

To ask the Chancellor of the Exchequer, if he plans to request an updated OBR Assessment of the impact on the UK economy of ending Tax Free Shopping.

To ask the Chancellor of the Exchequer, if he plans to request an updated OBR Assessment of the impact on the UK economy of ending Tax Free Shopping.

To ask the Chancellor of the Exchequer, what research his Department has commissioned on the impact a lower rate of VAT for hospitality would have on (a) visitor numbers, (b) visitor spend and (c) length of stay of visitors.

To ask the Chancellor of the Exchequer, what research his Department has commissioned on the impact a lower rate of VAT for hospitality would have on (a) visitor numbers, (b) visitor spend and (c) length of stay of visitors.

A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.

A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.

This briefing gives a short introduction to the way VAT works, and the significance that EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services, and the introduction of a temporary reduced VAT rate for hospitality, holiday accommodation and attractions which applied from July 2020 to March 2022.

This briefing gives a short introduction to the way VAT works, and the significance that EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services, and the introduction of a temporary reduced VAT rate for hospitality, holiday accommodation and...

Motion that this House has considered the potential merits of a VAT reduction pilot for hospitality businesses in Northern Ireland. Agreed to on question.

Motion that this House has considered the potential merits of a VAT reduction pilot for hospitality businesses in Northern Ireland. Agreed to on question.

I beg to move,

That this House has considered the potential merits of a VAT reduction pilot for hospitality businesses in Northern Ireland.

It is a pleasure to serve under your chairmanship, Dr Murrison. I welcome the opportunity to speak in support of a pilot scheme to reduce VAT for the hospitality...

I beg to move,

That this House has considered the potential merits of a VAT reduction pilot for hospitality businesses in Northern Ireland.

It is a pleasure to serve under your chairmanship, Dr Murrison. I welcome the opportunity to speak in support of a pilot scheme to reduce VAT for the hospitality...

I am grateful to my hon. Friend—he knows he is my friend—for giving way. I am enjoying his introductory remarks. Although I will not comment on the specifics of the pilot, I was married at the Dunadry hotel in his constituency, so I will take any opportunity to celebrate the...

I am grateful to my hon. Friend—he knows he is my friend—for giving way. I am enjoying his introductory remarks. Although I will not comment on the specifics of the pilot, I was married at the Dunadry hotel in his constituency, so I will take any opportunity to celebrate the...

I agreed with the hon. Member until his last point. The McKeever group owns the hotel in which he was married. I had my wedding reception at the group’s Dunsilly hotel, and it is just celebrating the 40th anniversary—[Interruption.] Of the hotel, not my marriage, just to be clear to...

I agreed with the hon. Member until his last point. The McKeever group owns the hotel in which he was married. I had my wedding reception at the group’s Dunsilly hotel, and it is just celebrating the 40th anniversary—[Interruption.] Of the hotel, not my marriage, just to be clear to...

I commend the hon. Gentleman, who is a friend and colleague, for securing this vital debate. I rise to support the UK-wide #VATsTheProblem campaign, alongside our local champions at Hospitality Ulster. The hospitality sector in Northern Ireland is an industry trapped in an impossible competitive vice. This month, the Republic...

I commend the hon. Gentleman, who is a friend and colleague, for securing this vital debate. I rise to support the UK-wide #VATsTheProblem campaign, alongside our local champions at Hospitality Ulster. The hospitality sector in Northern Ireland is an industry trapped in an impossible competitive vice. This month, the Republic...

I thank the hon. Member for raising that point, because we do share a land border with another jurisdiction. In the Republic of Ireland, hospitality businesses already benefit from a significantly lower VAT rate of 13.5%, but the Irish Government have gone further by moving towards a 9% rate for...

I thank the hon. Member for raising that point, because we do share a land border with another jurisdiction. In the Republic of Ireland, hospitality businesses already benefit from a significantly lower VAT rate of 13.5%, but the Irish Government have gone further by moving towards a 9% rate for...

I thank the hon. Member for securing this debate on an important issue. Does he agree that in my constituency and right across Northern Ireland, many pubs, cafés, hotels, B&Bs and local attractions are operating on extremely narrow margins? Targeted VAT relief would improve cash flows and strengthen their resilience,...

I thank the hon. Member for securing this debate on an important issue. Does he agree that in my constituency and right across Northern Ireland, many pubs, cafés, hotels, B&Bs and local attractions are operating on extremely narrow margins? Targeted VAT relief would improve cash flows and strengthen their resilience,...

I agree with the hon. Member. That is why many representative organisations think that VAT reduction would be a key enabler. It would not solve all those problems, but it would definitely help.

With regard to the cross-border imbalance, a family deciding where to spend their money, a couple booking a...

I agree with the hon. Member. That is why many representative organisations think that VAT reduction would be a key enabler. It would not solve all those problems, but it would definitely help.

With regard to the cross-border imbalance, a family deciding where to spend their money, a couple booking a...

It is a pleasure to speak under your chairmanship, Dr Murrison. I thank the hon. Member for South Antrim (Robin Swann) for securing this debate on an important issue facing hospitality businesses in Northern Ireland and for his recent question to me in Treasury orals on the same topic. I...

It is a pleasure to speak under your chairmanship, Dr Murrison. I thank the hon. Member for South Antrim (Robin Swann) for securing this debate on an important issue facing hospitality businesses in Northern Ireland and for his recent question to me in Treasury orals on the same topic. I...

I am grateful for the Minister’s belated congratulations. My wife probably feels like she has been married to me for a lifetime, although it has been three and something years.

I am grateful for the Minister’s belated congratulations. My wife probably feels like she has been married to me for a lifetime, although it has been three and something years.

rose—

rose—

Will the Minister give way on that point?

Will the Minister give way on that point?

I will.

I will.

It is no wonder that the hon. Member for Newcastle-under-Lyme (Adam Jogee) had to go all the way to Northern Ireland to get an Ulster girl to marry. That tells you what Ulster women are like. They are the best.

It is no wonder that the hon. Member for Newcastle-under-Lyme (Adam Jogee) had to go all the way to Northern Ireland to get an Ulster girl to marry. That tells you what Ulster women are like. They are the best.