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VAT and the hospitality sector

EDM (Early Day Motion) 401: tabled on 19 February 2024

Tabled in the 2023-24 session.

This motion has been signed by 17 Members. It has not yet had any amendments submitted.

Motion text

That this House recognises the continuing challenges facing the hospitality sector during the cost of living crisis; notes that the Government implemented a temporary cut of 5% on VAT for hospitality businesses during the pandemic; further notes that VAT is not devolved and can therefore only be set by the UK Government; notes that the UK is an outlier for having a higher rate of VAT for the hospitality sector compared to other European economies; further notes that organisations such as the Scottish Licensed Trade Association, Scottish Beer and Pub Association and Scottish Hospitality Group support a cut of 5% on VAT as the most straightforward and effective policy measure to help many small and local businesses; recognises businesses such as the Wee Restaurant in North Queensferry, whose team work hard everyday to serve their loyal customer base against the competing demands of inflation, higher energy costs and the cost and availability of raw materials; and calls on the Government to implement a permanent cut of 5% on VAT to help hospitality businesses meet the challenges of the cost of living crisis, to give them some financial breathing space after the covid-19 pandemic and to remain sustainable in the future so that they can continue to contribute to the wider economy.

The first 6 Members who have signed to support the motion are the sponsors. The primary sponsor is generally the person who tabled the motion and has responsibility for it. The date shown is when the Member signed the motion.

In addition to the sponsors, the following Members have signed to support the motion.

There are no withdrawn signatures for this motion.