#2026/576Temporary reduced VAT rate for hospitality and family tourism
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This order temporarily applies the reduced VAT rate to selected hospitality and family tourism supplies from 25 June 2026 to 1 September 2026. It covers children’s meals sold for consumption on the premises, where the meal is offered only as a child’s meal. It also covers admission to a range of family attractions, including child or family tickets for shows, theatres, concerts and cinemas, plus admissions to circuses, fairs, amusement parks, zoos, soft-play centres, farm attractions, nature reserves, museums and similar cultural venues. Businesses in these sectors should update VAT treatment, pricing, invoices and ticketing rules for eligible supplies during the temporary period.
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Key Changes
- Creates a temporary reduced VAT treatment from 25 June 2026 to 1 September 2026
- Adds eligible children’s meals sold for on-premises consumption to the reduced-rate category
- Adds eligible admissions to family attractions, museums and cultural venues to the reduced-rate category
Obligations
What this law requires
From 25 June 2026 through 1 September 2026, apply the reduced VAT rate to supplies of food or drink provided in the course of catering where the food or drink is for consumption on the premises and forms part of a meal held out for sale only as a child’s meal, excluding supplies that are exempt under Schedule 9 Group 6 Item 4 or Group 7 Item 9.
From 25 June 2026 through 1 September 2026, apply the reduced VAT rate to admission rights for shows, exhibitions, theatres, concerts and cinemas only where the admission is held out for sale solely as a child ticket or as a family ticket including at least one child.
From 25 June 2026 through 1 September 2026, apply the reduced VAT rate to supplies of admission rights to circuses, fairs, amusement parks, adventure parks, soft-play centres, zoos, observation attractions, farm visitor attractions and nature reserves, except where the admission is to an event or facility covered by the separate rule for shows, exhibitions, theatres, concerts and cinemas.
From 25 June 2026 through 1 September 2026, apply the reduced VAT rate to supplies of admission rights to museums and similar cultural facilities, except where the admission is to an event or facility covered by the separate rule for shows, exhibitions, theatres, concerts and cinemas.