Leisure: VAT

(asked on 22nd June 2021) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether visitor attractions which include gym elements, such as adventure climbing centres, are eligible for the temporary reduced rate of VAT of 5% on admissions.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 28th June 2021

The temporary reduced rate of VAT for hospitality and tourism was introduced on 15 July 2020 in order to support the cash flow and viability of businesses in the hospitality and tourism sectors which have been severely affected by the coronavirus pandemic.

For the purposes of this relief, attractions include admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar events. While HMRC would need to assess the facts of each case individually, admissions to attractions which include gym elements, such as adventure climbing centres, included as a part of the entry fee to the whole attraction would be eligible for the temporary reduced rate of VAT of 5 per cent.

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