Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the reduction in VAT from 20 per cent to 5 per cent announced in the summer economic update on 8 July 2020 applies to soft play centres.

Admissions to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas and exhibitions and similar cultural events and facilities are covered by the new reduced rate of VAT for attractions. This is set out in GOV.UK guidance on admission charges to attractions. This guidance includes examples of what is considered to be a similar cultural event. Whether the temporary reduced rate applies depends on the facts of each individual case.

Further detail about the operation of the new reduced rate more generally can be found in Revenue and Customs Brief 10 (2020) on the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions, which can be found on GOV.UK.