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<p>The temporary reduced rate of VAT for hospitality and tourism was introduced on
15 July 2020 to support the cash flow and viability of businesses in the hospitality
and tourism sectors which have been severely affected by the coronavirus pandemic.
Hospitality for the purposes of this relief includes the supply of food and non-alcoholic
beverages from restaurants, cafes, pubs and similar establishments for consumption
on the premises. It also includes the supply of hot food and non-alcoholic hot beverages
to take away.</p><p> </p><p>If a ten-pin bowling business provides hospitality in
this way, then it can benefit from the reduced rate. In general, admission charges
that entitle a person to participate in events where the primary focus is a sporting
activity will not be eligible for the reduced rate. This relief comes at a significant
cost to the Exchequer, and there are no plans to extend the scope of the reduced rate.
This policy will cost over £7 billion, and while some businesses in some sectors are
disappointed, a boundary for eligibility had to be drawn.</p>
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