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United Kingdom · Question · Written question

UIN 87946

Small Businesses: VAT

answeredUnited Kingdom· UK Parliament· EN

Introduced

4 November 2025

Last action

14 November 2025 · Answer

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Answered

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Discovery layer

Source updated

14 November 2025

Summary

To ask the Chancellor of the Exchequer, if she will make it her policy to exempt small businesses from paying VAT on birthday parties in line with the arrangements that currently exist for local leisure centres.

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Timeline

  1. 4 November 2025

    Written question

    To ask the Chancellor of the Exchequer, if she will make it her policy to exempt small businesses from paying VAT on birthday parties in line with the arrangements that currently exist for local leisure centres.

    Source: Commons

  2. 14 November 2025

    Answer

    VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third-largest tax, forecast to raise around £180 billion in 2025/26, helping to fund vital public services. Tax breaks reduce th...

    Source: Written answer

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