To ask Her Majesty's Government when they last reviewed the case for reducing VAT on accommodation and attractions to assist the tourism industry; what conclusions they reached; and whether they will publish the analysis that led to those conclusions.
This question was answered on 10th March 2020
At Spring Statement 2018, the Government launched a call for evidence on the impact of VAT and Air Passenger Duty on tourism in Northern Ireland, which also considered UK-wide changes. The response to the call for evidence was published at Budget 2018.