Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the effect of cutting the rate of tourism VAT on the tourism balance of payments.

No such assessment has been made. There is no single rate of tourism VAT. The VAT rate paid on goods and services bought by tourists in the UK is exactly the same as that which applies to UK residents. This means for example, that tourists can benefit from the UK's zero rates of VAT on certain foods, children's clothing and certain transport. But it also means they are charged VAT on things like catering services (the supply of meals, alcohol, snacks and drinks) sold by restaurants, pubs, cafes and canteens.