Change of https://www.gov.uk/government/publications/revenue-and-customs-brief-5-2026-temporary-reduced-rate-of-vat-for-childrens-meals-tickets-and-family-attractions

Change description : 2026-07-27 12:26:00: Added new sections on ‘Sales through agents, tour operators and ticket platforms’, ‘Party packages’, ‘Free meals promotions’,’Prepayments’ and ‘Flat rate scheme supplies’. [Policy papers and consultations]

Showing diff : 2026-05-21 12:15:30.025239199 +00:00..2026-07-27 11:26:42.486072335 +00:00

Policy paper

Revenue and Customs Brief 5 (2026): Temporary reduced rate of VAT for children's meals, tickets and family attractions

This brief explains a temporary reduced rate of VAT for children's meals, tickets and family attractions that willapplies apply from 25 June 2026 to 1 September 2026.

From:
HM Revenue & Customs
PublishedPublished:
21 May 2026
Last updated:
27 July 2026 — See all updates

Documents

Temporary reduced rate of VAT for children's meals, tickets and family attractions

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Details

This brief explains a temporary reduced rate of VAT of 5% that willapplies apply to:

  • certain supplies of children’s meals
  • children’s admission to theatres, cinemas, concerts, exhibitions and shows
  • all admission tickets to attractions suitable for families with children

The reduced rate willapplies apply from 25 June 2026 to 1 September 2026 (inclusive).

Updates to this page

Published 21 May 2026
Last updated 27 July 2026 — Show all updates

  1. Added new sections on 'Sales through agents, tour operators and ticket platforms', 'Party packages', 'Free meals promotions','Prepayments' and 'Flat rate scheme supplies'.

  2. First published.

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Update history

2026-07-27 12:26
Added new sections on ‘Sales through agents, tour operators and ticket platforms’, ‘Party packages’, ‘Free meals promotions’,’Prepayments’ and ‘Flat rate scheme supplies’.

2026-05-21 12:29
First published.