Question to the HM Treasury:

To ask His Majesty's Government what comparative analysis they have made of the total effective tax burden on the hospitality sector versus other UK sectors.

The Government recognises that the nature and rate of taxes on business is important to the hospitality sector, and the success and competitiveness of the UK.

The UK hospitality sector is largely made up of small businesses. The Government has protected the smallest businesses from the impact of the increase to employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500. This means that 865,000 employers will pay no employer NICs at all this year.

To deliver our manifesto pledge, the Government intends to introduce permanently lower tax rates for Retail, Hospitality and Leisure (RHL) properties with rateable values below £500,000 from 2026-27.