Temporary 5% VAT Rate Introduced for Children’s Meals and Family Attractions

• A temporary 5% VAT rate will apply to certain hospitality and tourism supplies from 25 June 2026 to 1 September 2026.
• It covers children’s meals and children/family tickets for selected attractions, shows, cinemas, museums, and similar venues.
• The reduced rate does not apply to items already exempt from VAT.
• The order adds two new groups to Schedule 7A of the VAT Act 1994: one for children’s meals and one for eligible children/family admissions.
• Sporting events and facilities, as well as physical education/recreation facilities, are excluded, and special rules apply to multi-admission tickets.

Source: taxathand.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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