Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of zero-rating Value Added Tax on admission fees for indoor play facilities.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer.

One of the key considerations when assessing a new VAT relief is whether the cost saving is likely to be passed on to consumers. Evidence suggests that businesses only partially pass on any savings from lower VAT rates. The Government has no plans to zero-rate VAT on admission fees for indoor play facilities.

The Government keeps all taxes under review.