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<p>The temporary reduced rate of VAT was introduced on 15 July to support the cash
flow and viability of over 150,000 businesses and protect 2.4 million jobs in the
hospitality and tourism sectors, which have been severely affected by COVID-19.</p><p>
</p><p>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>Where a ten-pin bowling business provides
such hospitality, that hospitality will benefit from the reduced rate, although admission
to ten-pin bowling itself is not eligible. Further information 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>
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