Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the announcement of a temporary reduction of VAT to five per cent on admission to certain attractions, if he will provide further clarification on what those attractions are.

Admissions to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas and exhibitions and similar cultural events and facilities will be covered by the new reduced rate of VAT for attractions. This is set out in guidance on VAT on admission charges to attractions published on GOV.UK.

Further detail about the application of the new reduced rate can be found in Revenue and Customs guidance on the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions, also published on GOV.UK.