Fabian Barth examines the main features of the temporary reduced VAT rate of 5% which was in force in the UK throughout the summer.
Legally, the reduced VAT rate of 5% was implemented by SI 2026/576. It introduced two new groups into Schedule 7A of VATA 1994: group 17 makes provision for the supply of children’s meals; group 18 is considerably wider in scope and covers the admission to various events and facilities.
