VAT Rates and the UK Tourism and Leisure Industry
- 1 September 1995
- journal article
- research article
- Published by SAGE Publications in Tourism Economics
- Vol. 1 (3) , 211-224
- https://doi.org/10.1177/135481669500100301
Abstract
In April 1995, the VAT Working Group of the British Tourist Authority (BTA) presented its report on the economic effects of changing the rate of VAT on the UK tourism and leisure industry. The report was prepared by Touche Ross. This article reviews and summarizes the issues raised by the BTA Report as a matter of general interest for the readers of this journal. The author is grateful to the BTA for giving permission to reproduce parts of the Report and to Michael Nevin of Touche Rosse who undertook the task of preparing the report.Keywords
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