Hospitality and VAT

Early day motion 376, tabled 7 February 2024 by Alyn Smith (Scottish National Party). Signed by 28 members.

That this House recognises the immense challenges facing the hospitality sector during the cost of living crisis; notes that the Government implemented a temporary cut of 5% on VAT for hospitality businesses during the pandemic; further notes that VAT is not devolved and can therefore only be set by the UK Government; notes that the UK is an outlier for having a higher rate of VAT for the hospitality sector compared to other European economies; further notes that organisations such as the Scottish License and Trade Association, Scottish Beer and Pub Association and Scottish Hospitality Group support a cut of 5% on VAT as the most straightforward and effective policy measure to help many small and local businesses get through the current crisis; acknowledges that local hospitality businesses deliver an important social good to their communities as well as bring in vital income and jobs; and calls on the UK Government to implement a permanent cut of 5% on VAT for the hospitality sector to help hospitality businesses meet the challenges of the cost of living crisis.

Signatures by party: Scottish National Party 18, Plaid Cymru 3, Independent 2, Alba 1, DUP 1, Green 1, Labour 1, Labour/Co-operative 1.