Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much was received in VAT receipts from the hospitality sector in each quarter since the temporary reduced VAT rate which applied to tourism and hospitality ended on 31 March 2022.

This question was answered on 21st June 2023
The ‘hospitality’ sector broadly equates to the Sector Industrial Classification of ‘Accommodation and Food Service Activities’ which is divided between two subsectors:

• Accommodation
• Food and beverage service activities

A sector and sub-sector breakdown of VAT declarations data is published in HMRC’s on the GOV.UK website here Value Added Tax (VAT) annual statistics, which reflects the net liabilities from VAT returns.

Currently, the available data covers the period up to and including the financial year 2021-2022. The VAT annual statistics are usually published in the Winter and covers the period up to the last complete financial year. A sector breakdown of VAT data for the 2022-2023 financial year will be included in the next publication. In line with the Code of Practice for Statistics, releases of these statistics are pre-announced on GOV.UK.