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The government wants to support the economy in Northern Ireland, and to help build on the growing success of the tourism industry there.
Concerns have been raised about the impact of VAT and APD on tourism in the UK, and particularly in Northern Ireland. However, views on the potential costs and benefits of any changes are divided. The government is therefore seeking evidence that demonstrates the significance of any impacts that VAT and/or APD 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.