Charity Tax Group (CTG) has launched a sector-wide survey to better understand the impact of VAT on social media advertising and gather evidence from charities about the growing costs of reaching beneficiaries and supporters online. You can read the full article here. Charities can complete the survey here.

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• Provides children’s meals in restaurants and cafes;
• Sells children’s tickets for the cinema, theatre, shows and concerts; or
• Charges for admission (to children and adults) to a range of attractions including museums, zoo, wildlife parks, soft play areas and observation attractions.

More detail on what exactly is included can be found in Revenue and Customs Brief 5 (2026). This includes comments on what is a children’s meal, how to work out the value of children’s tickets where they are sold as part of a family package.

Key points to consider will be:

• Whether you pass the benefit of the reduced VAT to customers by reducing the price of items or retain the benefit by keeping the pricing the same but declaring 5% VAT to HMRC
• Whether you can update systems in time to implement the change and whether it is financially viable to do so
• How to apportion mixed supplies; and
• Making sure your attraction is one of those listed in the announcement and any subsequent legislation.
• Whether lower ticket prices could have any impact on donation income or visitor behaviour, particularly where admission fees are linked to voluntary contributions or Gift Aid.
• Whether you need to review existing bookings, advance ticket sales or pricing already advertised, as adjustments or customer communications may be required where VAT has already been applied at the standard rate.
• If you are eligible to treat entrance fees as exempt through applying the cultural exemption, you will not be able to apply the reduced rate of VAT, even if by doing so you may find that you are better financial position by being able to reclaim VAT on your expenditure.
  In practice, this means many charities using the cultural exemption will see no direct VAT change, although the measure may still affect competitors and customer expectations.

Charities might also want to consider how to communicate any pricing decisions, as there may be an expectation from customers and stakeholders that VAT savings are passed on, and there may be an expectation around the transparency whether savings are fully passed onto consumers.

We will of course update you as any new details on this emerge and if we identify any issues which are relevant to charities.

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KPMG article on Creative Sector Reliefs

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Moore Kingston Smith article on Gift Aid and subsidiary companies

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Luke will bring us senior leadership experience from government, industry, and the charity sector.

He represented the Thornbury and Yate constituency in Parliament from 2015 to 2024 and held senior ministerial positions in Government, including in the Department for Education and the Ministry of Housing, Communities and Local Government. Luke has worked to deliver positive change for charities and communities, leading government efforts on regional growth, homelessness, and as an advocate for premature and sick children.

The appointment marks the next milestone in CTG’s growth. CTG is entering this new chapter with renewed ambition to positively engage Government, support its members and partners, and deliver change for the charity sector. It was apparent from our first conversation that Luke shares our values and our drive to positively engage Government, serve our members and partners, and deliver change in the charity sector. As well as his dedication to public service, we were particularly impressed with Luke’s collaborative approach, driving legislative change to introduce stronger rights for neonatal leave as one example.

Please join us in welcoming Luke as we take CTG into the new year and continue our mission for a fairer tax environment for charities.

We look to the future with confidence.

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2025 08 Saffery Note for CTG on green finance & BNG

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Local Authority and NHS Q&A Pack August 2025

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