Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether bowling centres, once they are allowed to reopen, will be afforded the same substantive reduction of VAT on ticket sales that was put in place for cinemas, theme parks and other competitor businesses during the covid-19 outbreak.

The temporary reduced rate of VAT for hospitality and tourism was introduced on 15 July to support the cash flow and viability of businesses in the hospitality and tourism sectors which have been severely affected by the coronavirus pandemic.

Hospitality for the purposes of this relief includes the supply of food and non-alcoholic beverages from restaurants, cafes and pubs for consumption on these premises. It also includes the supply of hot food and non-alcoholic hot beverages to takeaway. Where a bowling alley provides such hospitality, it will benefit from the reduced rate, although admission to a bowling alley itself is not eligible.

Admission charges that entitle a person to participate in events where the primary focus is a sporting activity will not generally be eligible for the reduced rate. However, if businesses are in any doubt about whether they are supplying sporting facilities they should consult the consult VAT Notice 701/45 on gov.uk.