Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans his Department has to apply the reduced rate of VAT to wedding venues.

The temporary reduced rate of VAT was introduced on 15 July to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, and is due to run until 31 March 2021. Hospitality for the purposes of this relief includes the supply of food and non-alcoholic beverages from restaurants, cafes, pubs and similar establishments for consumption on these premises. It also includes the supply of hot food and non-alcoholic hot beverages to take away.

The Government has also announced a significant support package to help businesses from a whole range of sectors through the winter months, which includes an extension of the Coronavirus Job Retention Scheme, an extension of the Self-Employment Income Support Scheme grant, and an extension of the application window for the Government-backed loan schemes.

The Government keeps all taxes under review, and any future tax decisions will be made at Budget.