Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the cost and the impact of the Great British Summer Savings scheme.

From 25 June to 1 September the Government introduced a temporary reduced rate of VAT on eligible family days out, known as Great British Summer Savings.

The temporary reduced rate is estimated to have cost about £300m. All costings will be subject to certification by the OBR at the next Budget in the usual way.

The Government has published a Tax Information and Impact Note concerning the temporary reduced rate, which can be found here: https://www.gov.uk/government/publications/temporary-reduced-rate-of-vat-for-childrens-meals-tickets-and-family-attractions

The reduced rate of VAT under the Great British Summer Savings Scheme applies to all supplies within its scope. HM Treasury and HMRC do not hold information on the number of businesses making such supplies. This is because businesses are not required to provide information at a product level in their VAT returns, as this would impose an excessive administrative burden.