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 for takeaway consumption 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.

This relief comes at a significant cost to the Exchequer, and there are no plans to extend the scope of the reduced rate. This policy will cost over £7 billion, and while some businesses in some sectors are disappointed, a boundary for eligibility had to be drawn.