VAT on hair and beauty salons

Early day motion 373, tabled 7 February 2024 by Kirsten Oswald (Scottish National Party). Signed by 15 members.

That this House recognises the significant contribution made by hair and beauty salons to high streets across the country; notes the severe pressure which businesses in the hair and beauty sector are currently facing due to the ongoing cost-of-living crisis, increasing bills, and payroll pressures; understands that salons which operate a rent-a-chair model often do not reach the threshold at which they are required to pay VAT, but that traditional salons who are also employers are under significant pressure due to the VAT burden; highlights that the potential closure of a large number of traditional salons threatens the vibrancy of high streets, employment prospects, and the tax take for the Exchequer; further notes that salon closures jeopardise apprenticeship opportunities for people entering into the hair and beauty sector; further recognises the important wellbeing impact of hair and beauty salons and the services and support they provide; and calls on the Chancellor of the Exchequer to act at the upcoming Spring Budget on 6 March 2024 by reducing VAT for hair and beauty salons to 10% support these vital businesses during this challenging period.

Signatures by party: Scottish National Party 11, Conservative 1, DUP 1, Green 1, Liberal Democrat 1.