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Written question asked by Neil Coyle (Labour) on Thursday, 21 May 2026, in the House of Commons. It was due for an answer on Wednesday, 3 June 2026 (named day). It was answered by Dan Tomlinson (Labour) on Wednesday, 3 June 2026 on behalf of the Treasury.

Food: VAT

Question

To ask the Chancellor of the Exchequer, what assessment her Department has made of the administrative costs for outlets of running a VAT reduction for children’s food only; what comparative assessment she has made of this policy and reducing VAT on all food; and whether her Department has received representations from Hospitality UK on the proposal.

Answer

From 25 June to 1 September the Government is introducing a temporary reduced rate of VAT on children's menu meals and family leisure activities


The relief for children’s meal is temporary and targeted to balance the policy's intention of supporting families with the cost-of-living and maintaining the Chancellor's commitment to stable public finances.

HMRC has published guidance for businesses to operationalise the measures, and the Government carefully considered the relative administrative burden before the announcement


VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Hot takeaway food, and “eat-in” food, are subject to the standard 20 per cent rate of VAT. Most other food is zero rated, including most traditional bakery products, such as bread, biscuits and cakes. However, there are certain exceptions, including some confectionery items such as chocolate covered biscuits and flapjack bars, which are taxed at the standard rate


HM Treasury regularly engage with the hospitality industry and UK Hospitality, who have publicly welcomed the Chancellor’s announcement.

Secondary information

Type
Written question
Reference
3761
Session
2026-27
Subjects
Children Costs Food VAT UKHospitality
Link
View this Written question on www.parliament.uk