2026-06-09 ยท MTD News
Temporary reduced VAT rate announced for children's meals and family attractions
HMRC has published a policy paper explaining a temporary reduced rate of VAT that will apply to children's meals, tickets and family attractions. The announcement takes the form of a tax information and impact note, which is the standard way HMRC sets out how a VAT change works and who it affects.
The detail in the published summary is limited at this stage. If your business sells children's meals, admission tickets or similar family-focused products or services, it is worth reading the full note to understand whether the reduced rate applies to you and, if so, from when.
For MTD for VAT users, any change in the rate you charge will need to be reflected correctly in your accounting software before you submit your next VAT return. Check with your software provider if you are unsure how to update a VAT rate on a product or service line.
Source: gov.uk announcement.