Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the cost to the Exchequer and expected economic impact on families of the temporary reduction in VAT on children's meals and summer attractions; what categories of business and attraction will be eligible for the scheme; what assessment she has made of the proportion of the tax reduction likely to be passed on through lower prices; and whether the Government intends to publish an evaluation of the scheme following its conclusion.

From 25 June to 1 September the Government is introducing a temporary reduced rate of VAT on children's menu meals and eligible family attractions.

This is 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. Individual businesses should consult HMRC’s guidance to determine how the rules apply in their circumstances.

The temporary reduced rate is estimated to cost about £300m. All costings will be subject to certification in the next OBR forecast in the usual way.

The Government expects participating businesses to pass savings on to families by lowering the prices people pay on eligible children's meals and tickets, so the VAT cut is reflected directly at the till.

The impact of the measure will be kept under review through communication with affected taxpayer groups.