Dragons, swords, giant cranes and the Titanic all feature in the rich tapestry of the tourist industry in Northern Ireland. But how do taxes impact on the industry?

The UK Government has issued a call for evidence that demonstrates the significance of any impacts that VAT and/or Air Passenger Duty have on tourism, or that helps show how VAT and/or APD might be used to support the growing success of the sector in Northern Ireland. The impact of a lower rate of VAT has clearly been of benefit to the Irish tourism sector. Would Northern Ireland similarly benefit? The Institute is formulating a response to the call for evidence which closes on 5 June 2018.