Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 July 2020 to Question 72196 on Children's Play: Facilities, whether soft play centres are included in the temporary 5 per cent VAT provisions as set out in Revenue and Customs Brief 10 (2020).

Admissions to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas and exhibitions and similar cultural events and facilities are covered by the temporary reduced rate of VAT for attractions. This is set out in GOV.UK guidance on admission charges to attractions.

Whether the temporary reduced rate applies depends on the facts of each individual case. Generally, where an admission fee is charged for entry to premises that are predominantly dedicated to soft play for children, this would be covered by the reduced rate.

Further detail about the operation of the new reduced rate more generally can be found in Revenue and Customs Brief 10 (2020) on the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions, which can be found on GOV.UK.