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<p>The temporary reduced rate of VAT for hospitality and tourism was introduced on
15 July to support the cash flow and viability of businesses in the hospitality and
tourism sectors which have been severely affected by the coronavirus pandemic.</p><p>
</p><p>Hospitality for the purposes of this relief includes the supply of food and
non-alcoholic beverages from restaurants, cafes and pubs for consumption on those
premises. It also includes the supply of hot food and non-alcoholic hot beverages
to take away. Where a bowling alley provides such hospitality, it will benefit from
the reduced rate, although admission to a bowling alley itself is not eligible. Further
information on this can be found in VAT Guidance: reduced rate for hospitality, holiday
accommodation and attractions on GOV.UK: <a href="https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091"
target="_blank">https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091</a>.</p><p>
</p><p>The Chancellor of the Exchequer announced on 24 September that the temporary
reduced rate for tourism and hospitality will be extended to 31 March 2021.</p><p>
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