UK Temporary 5% VAT Rate for Children’s and Family Services

• The UK will temporarily reduce VAT to 5% from 25 June 2026 to 1 September 2026 for certain children
• and family-focused services, instead of the usual 20%.
• Qualifying supplies include certain children’s meals, children’s admission to theatres/cinemas/concerts/exhibitions/shows, and selected family attraction tickets.
• Affected businesses include restaurants, entertainment venues, theme parks, zoos, museums, and other family attractions.
• The reduced rate does not apply automatically; items must be clearly intended for children, and adult supplies usually remain at 20%, though some family packages may qualify.
• Organizations should update VAT codes, ERP/POS/ticketing systems, pricing, invoicing, and compliance processes before the change.

Source: pincvision.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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