VAT, Air Passenger Duty and Tourism in Northern Ireland

Within the Spring Statement 2018 the Chancellor announced a consultation to address concerns about the impact of VAT and Air Passenger Duty (APD) on tourism in Northern Ireland. The government is keen to hear the views of anybody interested in this area.

The government recognises that tourism makes a valuable contribution to the economy of Northern Ireland and the rest of the UK. In addition, VAT and APD raise a significant amount for the Exchequer. It is recognised, however, that other countries provide reduced rates of tax for tourism in some areas. The government would therefore like to explore the impact of VAT and APD and consider whether any similar measures should be introduced.

The consultation closes on 5 June 2018.