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VAT Rates and the UK Tourism and Leisure Industry

Author

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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)

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.

Suggested Citation

  • Stephen Wanhill, 1995. "VAT Rates and the UK Tourism and Leisure Industry," Tourism Economics, , vol. 1(3), pages 211-224, September.
    • Handle: RePEc:sae:toueco:v:1:y:1995:i:3:p:211-224
    DOI: 10.1177/135481669500100301
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    Cited by:

    1. Ramesh Durbarry, 2008. "Tourism Taxes: Implications for Tourism Demand in the UK," Review of Development Economics, Wiley Blackwell, vol. 12(1), pages 21-36, February.
    2. Asma BEN OTHMEN, 2014. "De la mise à contribution des bénéficiaires au financement de la préservation des espaces naturels : tarification de l’accès ou augmentation de taxe?," Cahiers du GREThA (2007-2019) 2014-10, Groupe de Recherche en Economie Théorique et Appliquée (GREThA).
    3. Fengzhi Sun & Mingzhi Xu & Zihan Li & Wei Zhang & Yuxin Yang, 2024. "Spatial Distribution, Accessibility, and Influencing Factors of the Tourism and Leisure Industry in Qingdao, China," Sustainability, MDPI, vol. 16(16), pages 1-21, August.

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