United Kingdom · regulation
Ask the law about thisMore laws of United KingdomFor machines: Markdown
In force since 2026-06-25, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
sha256 0c12f453e06fc066970527f594ea8db6ec341eb1b55395ae38ca5dc1d3ae816f
No one has proposed a change to this act yet.
2026 No. 576 VALUE ADDED TAX The Value Added Tax (Reduced Rate) (Hospitality and Tourism) Order 2026 Made 2nd June 2026 Laid before the House of Commons 3rd June 2026 Coming into force 25th June 2026 The Treasury make this Order in exercise of the powers conferred by sections 29A(3) and (4) and 96(9) of the Value Added Tax Act 1994.
Propose a changeThis Order may be cited as the Value Added Tax (Reduced Rate) (Hospitality and Tourism) Order 2026 and comes into force on 25th June 2026.
Propose a changeThe following modifications of Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) have effect in relation to the period beginning with 25th June 2026 and ending with 1st September 2026.
Propose a changePart 1 (index to reduced-rate supplies of goods and services) has effect as if, at the appropriate places, there were inserted— Course of catering (children’s meals) | Group 17 Shows and certain other family attractions | Group 18 .
Propose a changePart 2 (the groups) has effect as if, at the end, there were inserted— GROUP 17: COURSE OF CATERING (CHILDREN’S MEALS) Item No.1 Supplies in the course of catering of any food which is— (a) for consumption on the premises on which it is supplied, and (b) part of a children’s meal other than any supplies that are exempt supplies by virtue of Item 4 in Group 6 or Item 9 in Group 7 of Schedule 9. Notes (1) “Food” includes drink. (2) Note (3A) to Group 1 of Schedule 8 applies in relation to this Group as it applies in relation to Note (3) in that Group. (3) For the purposes of this Group a children’s meal is a meal which is only held out for sale as a meal for a child. GROUP 18: SHOWS AND CERTAIN OTHER FAMILY ATTRACTIONS Item No. 1. Supplies of a right of admission to shows, exhibitions, theatres, concerts, and cinemas where— (a) the right of admission is only held out for sale as a right of admission for a child, or (b) the right of admission is only held out for sale as a right of admission for a family which includes one child or more. Item No. 2. Supplies of a right of admission to circuses, fairs, amusement parks, adventure parks, soft-play centres, zoos, observation attractions, farm visitor attractions and nature reserves other than a right of admission to any events or facilities which are within Item 1 in this Group. Item No. 3. Supplies of a right of admission to museums and other similar cultural facilities other than a right of admission to any events or facilities which are within Item 1 in this Group. Notes (1) This Group does not include the supply of a right of admission which allows a person to be admitted on a date which does not fall within the period beginning with 25th June 2026 and ending with 1st September 2026 (“the relevant period”) unless— (a) the right of admission allows admission on more than one date, (b) the first date falls within the relevant period, and (c) the amount of consideration for the supply is less than or equal to the amount of consideration for the supply of a right of admission on that date. (2) This Group includes the supply of a right of admission which allows a person to be admitted to one or more attractions on one or more dates provided— (a) all of the dates fall within the relevant period, and (b) the supply of a right of admission to each of the attractions if supplied on its own would otherwise fall within this Group. (3) This Group does not include any supplies of a right of admission to— (a) a sports event or sports facilities; (b) an event or facilities for physical education or recreation. (4) This Group does not include any supplies that are exempt supplies by virtue of Items 1 or 2 in Group 13 of Schedule 9. (5) For the purposes of this Group an “observation attraction” is a visitor attraction comprising an observation structure, including an observation wheel or viewing platform. .
Propose a change