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STATUTORY INSTRUMENTS
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(1).
Citation and commencement
1. This Order may be cited as the Value Added Tax (Reduced Rate) (Hospitality and Tourism)
Order 2026 and comes into force on 25th June 2026.
Modifications of Schedule 7A to the Value Added Tax Act 1994
2. The following modifications of Schedule 7A to the Value Added Tax Act 1994 (charge at
reduced rate)(2) have effect in relation to the period beginning with 25th June 2026 and ending with
1st September 2026.
3. Part 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”.
4. Part 2 (the groups) has effect as if, at the end, there were inserted—
(1) 1994 c. 23; Section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9); section 96(9) was amended by paragraph
5 of Schedule 31 to the Finance Act 2001.
(2) Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Schedule 31 to, the Finance Act 2001, and was amended
by paragraph 6 of Schedule 26 to the Finance Act 2012 (c. 14) and by S.I. 2006/1472, 2007/1601 and 2013/430. Non-textual
modifications were also made by S.I. 2020/728, which provided for Schedule 7A to have effect for the period beginning with
15th July 2020 and ending with 30th September 2021 as if it contained Groups 14 to 16. Those numbers have not been re-
used in this Order to avoid confusion.Document Generated: 2026-06-03
Status: This is the original version (as it was originally made). This
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“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(3).
Notes
(1) “Food” includes drink.
(2) Note (3A) to Group 1 of Schedule 8(4) 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) Item 4 in Group 6 of Schedule 9 was amended by section 47(2)(a) of the Finance Act 2025 (c. 8); Item 9 in Group 7 of
Schedule 9 was substituted by S.I. 2002/762 and amended by S.I. 2003/24.
(4) Note (3A) to Group 1 of Schedule 8 was inserted by paragraphs 1 and 2 of Schedule 26 to the Finance Act 2012.
2Document Generated: 2026-06-03
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(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).
(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.”.
Gen Kitchen
Christian Wakeford
Two of the Lords Commissioners of His
2nd June 2026 Majesty’s Treasury
(5) Group 13 of Schedule 9 was inserted by S.I. 1996/1256.
3Document Generated: 2026-06-03
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
EXPLANATORY NOTE
(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.
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