Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to introduce a VAT exemption on ticket sales for the live entertainment sector when it re-opens to help its recovery from the effects of the covid-19 outbreak.

Admissions to theatrical, musical or choreographic performances of a cultural nature already qualify for exemption from VAT if they are provided by a local authority or an eligible body such as a charity. Otherwise, they attract the standard rate of VAT.

Extending this relief would carry a very significant cost to the Exchequer and must be viewed in the context of almost £50 billion of requests for relief from VAT since the EU referendum and in response to Covid-19. Given this context, there are no plans to change the VAT treatment of ticket sales for live entertainment at this time. The Hon Lady will note the significant package of additional support provided by the Government to the arts sector.