Select committee: Northern Ireland Affairs Committee

Promoting the tourism industry in Northern Ireland through the tax system inquiry

Closed Opened 2 Nov 2015 Closed 20 Mar 2017

Northern Ireland Affairs Committee Inquiry on parliament.uk ↗

Inquiry scope (the committee's words)

Tourism in Northern Ireland is worth over £750 million to the local economy, and is responsible for 43,000 jobs. The Northern Ireland Affairs Committee has decided to examine whether the UK’s VAT rate places Northern Ireland’s tourism and hospitality sector at a competitive disadvantage, and whether its reduction in Northern Ireland could promote growth. Promoting the tourism industry in Northern Ireland through the tax system Promoting the tourism industry in Northern Ireland through the tax system (PDF 608 KB) Promoting the tourism industry in Northern Ireland through the tax system: Government Response to the Committee's Second Report of Session 2016–17 (PDF 76.6 KB) Terms of reference

Where it stands

The inquiry is closed, opened 2 November 2015.

The committee has published 1 report, most recently 2nd Report - Promoting the tourism industry in Northern Ireland through the tax system on 20 March 2017.

The government's response

Published 29 November 2017.

Summary written by Accountability Index from the government's response. It is not the government's own words.

The government says it "will therefore look again at the impact of VAT and APD on tourism in Northern Ireland", with further details to be announced "in due course".

On VAT, the government says it has previously considered a reduced rate for tourism related activities in the UK and "found insufficient evidence that this would provide value for money".
On Air Passenger Duty, it notes that the power to set the direct long-haul rate has been devolved to the Northern Ireland Executive, which "subsequently reduced it to £0".
The government "recognises Northern Ireland's unique position" as the only part of the UK sharing a land border with another country, and the concerns raised by the Committee.
The further look at VAT and APD will refer to the Committee's recommendations and be "in line with the financial annex" to the Confidence and Supply agreement between the Conservative Party and the Democratic Unionist Party.

Read the government's response ↗ Report an error

Reports

2nd Report - Promoting the tourism industry in Northern Ireland through the tax system20 March 2017

All reports

Evidence

5 oral evidence sessionsLatest 18 January 2017

All evidence

Recent activity

Promoting the tourism industry in Northern Ireland through the tax system: Government Response to the Committee's Second Report of Session 2016–1729 November 2017, Report published
2nd Report - Promoting the tourism industry in Northern Ireland through the tax system20 March 2017, Report published
Oral evidence session18 January 2017, Oral evidence

Reports

1 report

2nd Report - Promoting the tourism industry in Northern Ireland through the tax system

HC No.: HC 50
Published: 20 Mar 2017
Items: 0
Government response: Government response published 29 November 2017. Read the government's response ↗

Oral evidence sessions

5 sessions

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Date	Session and witnesses	Source
18 Jan 2017	Oral evidence session No witnesses recorded	View ↗
21 Jan 2016	Oral evidence session No witnesses recorded	View ↗
13 Jan 2016	Oral evidence session No witnesses recorded	View ↗
2 Dec 2015	Oral evidence session No witnesses recorded	View ↗
25 Nov 2015	Oral evidence session No witnesses recorded	View ↗