OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order modifies Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) by inserting new Group 17 and new Group 18 to provide for a temporary reduced rate of value added tax for certain supplies of children’s meals for consumption on the premises and certain supplies of rights of admission to shows and other family attractions. The reduced rate has effect in relation to the period beginning with 25th June 2026 and ending with 1st September 2026.

A Tax Information and Impact Note covering this instrument will be published on the GOV.UK website at https://www.gov.uk/government/publications/temporary-reduced-rate-of-vat-for-childrens-meals-tickets-and-family-attractions.