Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the reasons are for the exclusion of ten pin bowling businesses from the reduction in VAT for tourism and hospitality businesses.

The temporary reduced rate of VAT was introduced on 15 July to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, which have been severely affected by Covid-19.

Hospitality for the purposes of this relief includes the supply of food and non-alcoholic beverages from restaurants, cafes, pubs and similar establishments for consumption on the premises. It also includes the supply of hot food and non-alcoholic hot beverages to take away.

Where a bowling alley provides such hospitality, that hospitality will benefit from the reduced rate, although admission to a bowling alley itself is not eligible. Further information can be found in VAT Guidance: reduced rate for hospitality, holiday accommodation and attractions on GOV.UK: https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091.