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<p>The government published its response to the call for evidence on VAT, APD and
Tourism in Northern Ireland at Budget 2018. As is set out in the response document,
the government received over 80 individual responses to the call for evidence from
a wide range of stakeholders, including trade organisations, public sector bodies,
campaign groups and wider industry.</p><p> </p><p>Many of the respondents were in
favour of a cut to VAT on tourism, particularly in Northern Ireland.</p><p> </p><p>In
light of the legal restrictions on reform of VAT for Northern Ireland exclusively,
and the fiscal implications of reform on a UK wide basis, the government will not
be making a change to the rate of VAT on tourism related services at this time.</p>
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