Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make it his policy to include ice cream products sold in ice cream parlours in the temporary VAT reduction for the hospitality sector.

The temporary reduced rate of VAT (5 per cent) was introduced on 15 July 2020 to support the cash flow and viability of about 150,000 businesses and protect over 2.4 million jobs in the hospitality and tourism sectors. Ice cream served for consumption on the premises in ice cream parlours or other food establishments will benefit from the reduced rate.

The reduced rate has been extended until 30 September 2021, after which a reduced rate of 12.5 per cent will apply for a further six months, until 31 March 2022.