Question to the Department for Digital, Culture, Media & Sport:

To ask the Secretary of State for Culture, Media and Sport, whether she plans to implement the recommendations of the Culture, Media and Sport Select Committee on reducing VAT for grassroots music venues.

The Government keeps all tax policy under review, however we have no current plans to introduce a temporary cut to Value Added Tax (VAT) on tickets based on venue capacity. VAT is a broad-based tax on consumption, and the 20% standard rate applies to most goods and services. Any request for new reliefs must be considered within the context of the Government receiving numerous requests for VAT relief from different sectors every year.

The Government recognises the economic and cultural importance of grassroots music venues and the wider music sector to the UK. We will soon publish a Music Plan, drawing together all that the Government is doing to support the music industry, including grassroots music venues. This includes a Music Growth Package of up to £30 million, which will provide further government support to grassroots venues, by fostering domestic growth, talent development, and music exports. To further support grassroots venues, the Government has announced that in 2026-27, all live music venues will benefit from a 15% business rates relief on top of the support announced at Budget 2025. Their bills will then be frozen in real terms for a further two years to allow the vital infrastructure that showcases our vibrant music industry to continue to thrive.