The UK hospitality industry is currently facing significant financial instability, which has led industry leaders to call for a reduction in Value Added Tax (VAT).

英國餐旅業目前正面臨嚴重的財務不穩定，導致業界領袖呼籲降低增值稅 (VAT)。

The sector's current instability is caused by a combination of economic and political factors. Previous disruptions from the Covid-19 pandemic have been made worse by rising energy costs, which were triggered by the invasion of Ukraine and instability in the Strait of Hormuz. Furthermore, the government's decision to increase the national minimum wage and employers' national insurance contributions has reportedly added £5bn in annual costs. Data from industry groups shows that 23% of hospitality businesses are currently losing money, and about 16.7% expect to go bankrupt within the next year.

該產業目前的不穩定是由經濟與政治因素共同造成的。先前 Covid-19 疫情造成的衝擊，因俄烏戰爭及霍爾木茲海峽不穩定導致的能源成本上升而進一步惡化。此外，政府決定提高國家最低工資及雇主國民保險供款，據報導每年增加了 50 億英鎊的成本。業界團體的數據顯示，目前有 23% 的餐旅企業處於虧損狀態，約 16.7% 預計將在未來一年內破產。

In response, a group of industry figures, including Tom Kerridge and Nick Mackenzie, has started the 'VAT’s the problem' campaign. This initiative asks for the hospitality VAT rate to be lowered from 20% to 10% to match other European countries. For example, Germany has a 7% rate, while France, Italy, and Spain use 10%. The Republic of Ireland also plans to reduce its rate to 9% for food businesses. Supporters emphasize that this change would make it easier for companies to hire more staff and provide professional training.

為此，包括 Tom Kerridge 和 Nick Mackenzie 在內的業界人士發起了「VAT 才是問題」運動。此倡議要求將餐旅業的 VAT 税率從 20% 降至 10%，以與其他歐洲國家接軌。例如，德國的稅率為 7%，而法國、義大利和西班牙則為 10%。愛爾蘭共和國也計劃將食品企業的稅率降至 9%。支持者強調，此舉將使企業更容易聘請更多員工並提供專業培訓。

However, this proposal faces opposition from official institutions due to the high cost. HMRC and the Tax Policy Associates (TPA) estimate that this reduction would cost between £10.5bn and £12bn. The TPA asserts that large multinational corporations, such as McDonald’s, would benefit the most rather than small businesses. Consequently, the TPA suggests that reforming business rates or reversing national insurance increases would be a more effective way to encourage growth. While politician Andy Burnham previously supported the VAT cut, he has recently emphasized the reform of business rates as a priority.

然而，此建議因成本過高而遭到官方機構反對。英國稅務海關總署 (HMRC) 與稅務政策協會 (TPA) 估計，此項減稅將導致 105 億至 120 億英鎊的損失。TPA 主張，最獲益的將是如麥當勞等大型跨國公司，而非小企業。因此，TPA 建議改革商業率 (business rates) 或撤銷國民保險增幅將是鼓勵增長更有效的方法。雖然政治人物 Andy Burnham 先前支持降低 VAT，但他最近強調改革商業率才是優先事項。

The hospitality sector remains in a fragile financial position, with a continuing conflict between industry demands for tax relief and government concerns over spending.

餐旅業的財務狀況依然脆弱，業界對稅務減免的需求與政府對支出擔憂之間的衝突仍在持續。