A reduction in the rate of VAT to 5% has been offered to the hospitality, holiday accommodation, and attraction sectors of the economy from 15th July to 12th January 2021.

Specific types of businesses covered by the reduction include restaurants, hot takeaway food, holiday accommodation including pitch fees for caravan or tents, admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities not already receiving an exemption. Alcoholic drinks are not included in the reduced VAT.