Select Committee · Northern Ireland Affairs Committee

The taxation of the hospitality and tourism sectors in Northern Ireland

Status: Open Opened: 9 Jul 2026

Inquiry scope

The committee is undertaking an inquiry into the taxation of the hospitality and tourism sectors in Northern Ireland, which will consider differences in VAT rates and other costs between Northern Ireland’s hospitality and tourism sectors compared with the Republic of Ireland. It will examine the potential impact of a reduced VAT rate and explore what other tax and policy changes could help support the sectors. Read our call for evidence for more detail about the inquiry and how to contribute your views

Oral evidence sessions

1 session

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Date	Session and witnesses	Source
2 Sep 2026	Adrian Cummins · Restaurants Association of Ireland, Gareth Hetherington · Ulster University, Michael Cadden · Hospitality Ulster, Selina Horshi · Hospitality Ulster	View ↗

Written evidence

22 submissions recorded

Submission metadata is shown here; use the source links to read the evidence on Parliament’s website.

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Reference	Date	Submitter
THT0005 Full text not held	10 Sep 2026	Holiday and Residential Parks Association
THT0006 Full text not held	10 Sep 2026	Society of Independent Brewers and Associates (SIBA)
THT0007 Full text not held	10 Sep 2026	BHARATHAM NI
THT0001 Full text not held	9 Sep 2026	Anonymised
THT0002 Full text not held	9 Sep 2026	The Dundrum Inn
THT0003 Full text not held	9 Sep 2026	MR ISHTIAQ HUSSAIN, IAAPA - Independent Analysis and Policy Architecture
THT0004 Full text not held	9 Sep 2026	Prime Directive AI Ltd
THT0009 Full text not held	9 Sep 2026	Titanic Hotel Belfast
THT0010 Full text not held	9 Sep 2026	McDonald's UK & Ireland
THT0011 Full text not held	9 Sep 2026	EVELYSE CARVALHO-RIBAS, MoroAK and University of Leeds
THT0012 Full text not held	9 Sep 2026	Bangor University
THT0013 Full text not held	9 Sep 2026	National Trust
THT0014 Full text not held	9 Sep 2026	Mr Jordan Graham, Sugar Snap
THT0015 Full text not held	9 Sep 2026	Northern Ireland Tourism Alliance
THT0016 Full text not held	9 Sep 2026	Northern Ireland Hotels Federation
THT0017 Full text not held	9 Sep 2026	ABTA - The Travel Association
THT0018 Full text not held	9 Sep 2026	CBI Northern Ireland
THT0019 Full text not held	9 Sep 2026	Hospitality Ulster
THT0020 Full text not held	9 Sep 2026	Northern Ireland Food to Go Association (NIFTGA)
THT0021 Full text not held	9 Sep 2026	JOHN O’DOWD MLA and DR CAOIMHE ARCHIBALD MLA, Northern Ireland Executive
THT0022 Full text not held	9 Sep 2026	HM Treasury
THT0023 Full text not held	9 Sep 2026	Grant Thornton Ireland

Who gave evidence

4 witnesses

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Witness	Organisation	Sessions
Adrian Cummins · CEO	Restaurants Association of Ireland	1
Gareth Hetherington · Director of the Economic Policy Centre	Ulster University	1
Michael Cadden · Chair	Hospitality Ulster	1
Selina Horshi · Member	Hospitality Ulster	1