Written questions

Children's Play: VAT Zero Rating

Commons · Question 125565 · Tabled 10 Apr 2026 · Treasury · Official record

Answered 20 Apr 2026

Question

Asked by Greg Smith

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential economic merits of zero rating VAT on admission tickets for children's play centres.

Answer

Answered by Dan Tomlinson, 20 Apr 2026

The Government recognises the vital role that children’s play centres play in supporting working families and their contribution to communities across the country. To support them and other businesses we are introducing new permanently lower business rate...