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Product update 3 min read

Variable VAT rates for tickets

You can now set a different VAT rate on each ticket type for the same event — so a child’s ticket and an adult’s ticket can carry different rates. We built it for HMRC’s temporary 5% reduced rate on children’s event tickets this summer.

Until now, every ticket type on an event shared a single VAT rate. That was fine for most venues, but it couldn’t cope with a single event where different tickets need different rates. Now each ticket type carries its own VAT rate.

A VAT rate on every ticket type

When you add or edit a ticket type, there’s now a VAT rate field alongside the price. Set the adult ticket to the standard 20% and the child ticket to 5%, and the system works out the tax on each line separately. It flows straight through to the basket, the customer’s receipt, your invoices and the VAT figures in your exports — no manual adjustment anywhere.

Set a separate VAT rate for each ticket type on the same event

Why we built this now

HMRC has introduced a temporary reduced rate of 5% VAT on tickets for children’s events over the summer. A holiday club, a children’s theatre show or a family attraction can sell child tickets at 5% while adult tickets stay at the standard 20% — on the very same event. The single-rate-per-event model couldn’t express that, so we made the rate live on the ticket type instead.

The full details, including which events qualify and the dates the reduced rate applies, are in HMRC’s brief:

Revenue and Customs Brief 5 (2026)

We can’t advise on whether a particular event qualifies for the reduced rate — if you’re unsure, check the brief or speak to your accountant. LemonBooking simply applies whichever rate you set.

Live now

Variable VAT rates are available now on every plan that includes ticketing. If you charge VAT, you’ll find the rate field next time you add or edit a ticket type. If you don’t, there’s nothing to change.

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