VAT Rates and the UK Tourism and Leisure Industry

Stephen Wanhill
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Stephen Wanhill: School of Service Industries, Bournemouth University, Talbot Campus, Fern Barrow, Poole BH12 5BB, UK and Borholms Forskningscenter, Nexo, Denmark

Tourism Economics, 1995, vol. 1, issue 3, 211-224

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.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:sae:toueco:v:1:y:1995:i:3:p:211-224

DOI: 10.1177/135481669500100301

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