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.

• From: HM Revenue & Customs
• Published: 8 June 2026

Documents

Temporary reduced rate of VAT for children’s meals and family attractions

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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.

Published 8 June 2026