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NEWSWIRE

A budget to kick start growth in the leisure sector?

30/10/2024 16:42:00

Chancellor Rachel Reeves has unveiled the Autumn Budget, charting a path toward "national renewal and meaningful change." With an ambitious target of raising £40 billion in tax revenue, the goal is to invest in sustainable growth across various sectors.

Did this budget prioritise growth in the leisure sector? Not directly, but it could have been worse.

At Fleurets our "activity indicators" such as viewing numbers and both online and telephone enquiries show a quieter week but overall, no real change. This suggests the market has been holding its breath to see how damaging the inevitable tax rises would be.

The key measures in the budget that impact the leisure sector include:

National Living Wage

Will increase by 6.7% to £12.21 per hour from April 2025, while younger employees and apprentices will see significant pay rises as well -- an investment that could drive stronger consumer spending and engagement.

National Insurance

Contributions for employers will increase by 1.2% to 15%, with the threshold for contributions lowered, raising £25bn annually. However, employee contributions remain unchanged, keeping disposable income stable for workers.

VAT Rates

Are frozen

Duty on Draught Alcohol

This will be cut by 1.7%, taking a penny off pints in pubs or in other words, the customer will save a whole pound for their next 100 pints!

Alcohol Duty on Non-Draught Products

This will increase in line with RPI from February next year

Business Rates

The current 75% discount to business rates for the retail, hospitality and leisure sectors due to expire in April 2025, will be replaced by a discount of 40%, up to a maximum discount of £110,000 for the year 2025/26. Business Rates to then be reformed from 2026/27.

Capital Gains Tax

The lower rate will increase from 10% to 18%, and 20% to 24% on higher rate. However, Reeves said this will still be the lowest rate of CGT in any European G7 country.

Fleurets Director and Head of National Agency, James Davies, comments on the budget's broader impacts:

"While there are long-term positives to take from the budget, the increased costs of wages and National Insurance contributions for employers, especially during a period of low consumer confidence, present some challenges.

"The leisure sector, particularly hoteliers, restaurateurs, and pub operators, relies on the thousands of entrepreneurs we're fortunate to have in the UK driving this industry forward. However, following this budget, they will need even broader shoulders to navigate the challenges of the coming year's higher fiscal burden."