Enacted Rate change
United Kingdom — Hmrc brief 5 reduced rate
This page records one dated change. For the rules in United Kingdom as they stand today, see the United Kingdom guide →
- Jurisdiction
- 🇬🇧 United Kingdom
- Tax
- VAT
- Change type
- Rate change
- Status
- Enacted
- Effective
- 25 June 2026
- Verified
- Fetched from official source · high confidence
HMRC published Revenue & Customs Brief 5 (2026) introducing a temporary reduced VAT rate of 5% (down from the 20% standard rate) on children's meals at catering establishments, children's admission tickets, and admissions to qualifying family attractions (amusement parks, zoos, museums, soft play). The relief applies 25 June to 1 September 2026; sport remains excluded.