Motion

Devolution of VAT for Hospitality

Motion TitleDevolution of VAT for Hospitality

Motion TextThat this Assembly recognises the pressures facing hospitality and tourism businesses across Northern Ireland; notes the impact of additional rates bills on top of energy and other cost increases; further notes the impact of inflation caused by the chaotic fiscal interventions of successive Conservative Party governments; notes the vital importance of tourism and hospitality businesses to local economic development; and calls on the Minister of Finance and the Minister for the Economy to bring forward a package of costed interventions to support the sector, including options for the devolution of VAT for hospitality to fortify this important sector and create the conditions for jobs growth.

Motion CategoryPrivate Members' Motion

Motion TypeOpposition business

Date Tabled to Business Office02/05/2024

Date Selected By Committee02/05/2024

Date of Plenary Debate13/05/2024

View Official Report

Tabled By

Member Name	Tabled As
Mr Matthew O'Toole	MLA - South Belfast

Bills

Outcome/Voting

The Motion, As Amended, Was Carried by Oral Vote

Amendments

Selected Amendments

Number	Tabled Date	Amendment Text
1	08/05/2024	After ‘devolution of VAT for hospitality’ insert: 'and an independent review of non-domestic rate reliefs'

Other Amendments Tabled

Tabled Date	Amendment Text
09/05/2024	Leave out all after ‘cost increases’ and insert: ‘further notes the pressures on the construction industry; and calls on the Minister of Finance, Minister for the Economy and Minister for Communities to bring forward a package of costed interventions, including support for a 5% VAT rate for both tourism and hospitality and also the replication of the 5% VAT rate made permanent by the Isle of Man in 2010 for the Repair, Maintenance and Improvement (RMI) of domestic properties.’
09/05/2024	Leave out all after ‘development’ and insert: ‘and calls on the Minister of Finance and the Minister for the Economy to bring forward a package of costed interventions to support and fortify this important sector, whilst creating the conditions for jobs growth; and further calls on the UK Government to consider a reduction of VAT for hospitality in the absence of the necessary capacity or consensus required for devolving these powers to Northern Ireland.’

Tabled Date

Amendment Text

09/05/2024

Leave out all after ‘cost increases’ and insert: ‘further notes the pressures on the construction industry; and calls on the Minister of Finance, Minister for the Economy and Minister for Communities to bring forward a package of costed interventions, including support for a 5% VAT rate for both tourism and hospitality and also the replication of the 5% VAT rate made permanent by the Isle of Man in 2010 for the Repair, Maintenance and Improvement (RMI) of domestic properties.’

09/05/2024

Leave out all after ‘development’ and insert: ‘and calls on the Minister of Finance and the Minister for the Economy to bring forward a package of costed interventions to support and fortify this important sector, whilst creating the conditions for jobs growth; and further calls on the UK Government to consider a reduction of VAT for hospitality in the absence of the necessary capacity or consensus required for devolving these powers to Northern Ireland.’

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Devolution of VAT for Hospitality

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