Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what the annual revenue raised from VAT on tourism and related services was; and what proportion of this revenue was generated in Scotland for each of the last five years.

The government does not hold data on the annual revenue raised from VAT on tourism and related services in the UK and in Scotland. This is because tourism does not follow the standard classification of sectors. For example, revenue raised from travel and hotel accommodation will be a mixture of tourism and non-tourism activity.