Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether children's meals served on the premises of golf clubs and golf ranges from a dedicated children's menu will qualify for the temporary reduced rate of VAT under the Great British Summer Savings scheme.

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

The reduced rate applies to the supply of children’s meals from a children’s menu as part of catering services by a restaurant, café or similar establishment for consumption on the premises. This can include restaurants or cafés located within sports facilities such as golf clubs where the conditions are met. Individual businesses should consult HMRC guidance to determine how the rules apply in their circumstances.

The decision was taken to focus the VAT relief on activities especially aimed at children and families, keeping the package targeted and affordable. Sporting activities, including golf and adventure golf, do not fall within scope of the reduced rate. However, some supplies made by sports providers may already benefit from existing VAT reliefs or exemptions.