Written questions

Hospitality Industry: Northern Ireland

2026-05-18 · Treasury · HL262 · Official question

Lord Dodds of Duncairn

Question

To ask His Majesty's Government what assessment they have made of the provisions of the Windsor Framework relating to VAT on the ability to reduce the rate of VAT for the hospitality sector in Northern Ireland.

Answer

The UK’s standard VAT rate of 20 per cent is close to the OECD average of 19.3 per cent and is forecast to raise almost £190 billion in 2026/27.VAT is a broad-based tax on consumption, and the standard rate applies to most goods and services. VAT on servi...