Article 4 Modifications of Schedule 7A to the Value Added Tax Act 1994

Part 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^f1.

Notes

(1)

“Food” includes drink.

(2)

Note (3A) to Group 1 of Schedule 8^f2 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^f3.

(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.”.