Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will apply the 5 per cent VAT rate to all ten-pin bowling income and bring it into line with the leisure and hospitality sectors.

The temporary reduced rate of VAT for hospitality and tourism was introduced on 15 July 2020 to support the cash flow and viability of businesses in the hospitality and tourism sectors which have been severely affected by the coronavirus pandemic. 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 the premises. It also includes the supply of hot food and non-alcoholic hot beverages to take away.

Where a ten-pin bowling business provides such hospitality, that hospitality will benefit from the reduced rate. In general, admission charges that entitle a person to participate in events where the primary focus is a sporting activity will not be eligible for the reduced rate. While the Government keeps all taxes under review, there are no plans to expand the scope of the reduced rate.

The Government has made available a wider package of support worth billions which includes extensions to the furlough scheme; extensions to the COVID-19 loan schemes; grant support; a business rates holiday for all retail, hospitality and leisure business properties; mortgage holidays; enhanced Time to Pay for taxes; and VAT deferrals.