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Under EU VAT law, it is not possible to apply VAT relief on a regional basis. Any reliefs for tourism would have to be applied UK-wide and would involve a cost of at least £9 billion a year. However, the noble Lord will be aware that we have announced, subject to consultation, a reduced rate for cable transportation. This relief will apply to the ski lifts operated by Scottish resorts.
In addition to the Scottish Government's work in support of the Scottish tourism industry, the industry will benefit from the Government's strategy for tourism which was published by the Department for Culture, Media and Sport in March 2011.