Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how will the government support Northern Irish hospitality businesses to compete with ROI counterparts.

We recognise the challenges hospitality businesses face. To support businesses and families across the United Kingdom over the summer period, between 25 June to 1 September the Government introduced a temporary reduced rate of VAT on children's menu meals and eligible family attractions.

This was a targeted and temporary scheme to reduce the costs of children’s meals in restaurants, children’s tickets for theatres and cinemas and tickets for everyone for attractions like soft play, adventure centres, and theme parks, helping families enjoy a day out for less, and benefiting businesses across the United Kingdom including in Northern Ireland.

VAT is a UK-wide tax and introducing regional VAT rates would add complexity for businesses and the tax system, and would reduce revenue available for vital public services.

Wider business support is devolved in Northern Ireland and is the responsibility of the Northern Ireland Executive. The Northern Ireland Executive’s Spending Review settlement for 2025-26 is the largest in real terms of any settlement since devolution and they receive over 24% more funding per person than equivalent UK Government spending in the rest of the UK.