Policy paper
Temporary reduced rate of VAT for children's meals, tickets and family attractions
This tax information and impact note explains a temporary reduced rate of VAT for children's meals, tickets and family attractions.
Documents
Details
This measure introduces a temporary reduced rate of VAT of 5% on certain supplies of children’s meals, tickets and family attractions.
It has effect from 25 June 2026 and applies to qualifying supplies made between 25 June 2026 and 1 September 2026.
Updates to this page
Published 8 June 2026