Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of a pilot reduction in VAT for the hospitality sector In Northern Ireland on local businesses and growth in tourism.

VAT is a broad-based tax on consumption that operates on a UK-wide basis, and the 20 per cent standard rate applies to most goods and services including hospitality services. The Chancellor makes decisions on tax policy at fiscal events, and does not routinely comment on proposals.