Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether ten pin bowling alleys are eligible to benefit from the reduced rate of VAT which the Government has applied to attractions and accommodation and hospitality from 15 July 2020.

The temporary reduced rate of VAT for hospitality and tourism was introduced on 15 July to support the cash flow and viability of businesses in the hospitality and tourism sectors which have been severely affected by the coronavirus pandemic.

Hospitality for the purposes of this relief includes the supply of food and non-alcoholic beverages from restaurants, cafes and pubs for consumption on those premises. It also includes the supply of hot food and non-alcoholic hot beverages to takeaway. Where a bowling alley provides such hospitality it will benefit from the reduced rate, although admission to a bowling alley itself is not eligible. Further information on this can be found in VAT Guidance: reduced rate for hospitality, holiday accommodation and attractions on GOV.UK: https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091.

The Chancellor of the Exchequer announced on 24 September that the temporary reduced rate for tourism and hospitality will be extended to 31 March 2021.