HC Deb 04 March 1999 vol 326 c861W
28. Mr. Quinn

To ask the Chancellor of the Exchequer if he will make a statement on the VAT regime as it is applied to the tourism and hospitality industry in the United Kingdom. [72444]

Dawn Primarolo

Most tourist services, including hotel and holiday accommodation, are subject to VAT at 17.5 per cent. However, no VAT is levied on public transport, printed matter and many items of food, and tourists also benefit from this. Additionally, many small businesses in the tourist industry are not VAT registered and thus charge no VAT at all to their customers.