Written questions

Hospitality Industry: VAT

2026-05-18 · Treasury · HL261 · Official question

Lord Dodds of Duncairn

Question

To ask His Majesty's Government what discussions have been held with the Northern Ireland Executive about differential VAT rates for areas of the UK which are in direct competition with hospitality businesses in another jurisdiction.

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...