Service Industries: VAT
The question
To ask the Chancellor of the Exchequer, whether 16 and 17 year olds were defined as (a) adults or (b) children for the purposes of the lowered VAT for children's meals, tickets and family attractions in Summer 2026.
Answered by Treasury
From 25 June to 1 September the Government introduced a temporary reduced rate of VAT on children's menu meals and eligible family attractions.
This was a targeted and temporary scheme to reduce the costs of children’s meals in restaurants, children’s tickets for theatres and cinemas and tickets for everyone for attractions like soft play, adventure centres, and theme parks, helping families enjoy a day out for less.
The legislation for the reduced rate did not define a child. HMRC treated a child as anyone under 18 years of age.
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