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The UK government has announced a temporary reduction in VAT on children’s meals from 20% to 5% for the period 25 June to 1 September 2026, as part of the Great British summer savings scheme. Pubs and restaurants are already devising menus to take advantage of the discount, while industry leaders criticize the measure as a token gesture. The scheme also applies to cinema and theatre tickets and family attractions, with an estimated cost to the Treasury of £10.5 bn to £13 bn.
The UK will apply a temporary 5% VAT rate to children’s meals and family‑friendly entertainment from 25 June to 1 September 2026. The guidance clarifies eligibility, exclusions such as sports events, and that businesses are not obliged to pass the cut on to consumers.
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Illinois Department of Revenue has launched a Remote Retailer Tax Amnesty Program for 2026, allowing remote retailers without physical presence to settle unpaid sales tax without penalties or interest. The program runs from August 1 to October 31, 2026, and offers simplified tax rates of 9% for general merchandise and 1.75% for qualifying items, provided retailers meet specific gross‑receipt thresholds.
Egypt’s Tax Authority has drafted VAT amendments that lower the rate on medical devices to 5% from 14% and exempt manufacturing inputs for dialysis equipment and kidney filters. The changes aim to reduce costs for healthcare providers and boost domestic medical manufacturing.
The Tanzanian government announced a VAT exemption for the construction of affordable houses costing up to 50 million Tanzanian shillings. The measure aims to attract local and foreign investment and increase private sector participation in housing development. The exemption applies to any housing project within the specified cost limit.
Finland’s 2026 VAT regime includes a new reduced rate of 13.5% for foodstuffs, animal feed and certain agricultural products, effective January 2026. Finnish businesses must register for VAT when turnover exceeds €15,000, while non‑resident firms must register on any taxable sales with no threshold. EU B2C distance sellers face a €10,000 cross‑border sales threshold that triggers Finnish VAT registration or OSS use, and the reverse charge mechanism allows foreign suppliers to avoid registration if all sales are B2B reverse charge.
The BIR issued a circular on June 2, 2026, tightening VAT enforcement for overseas digital service providers in the Philippines. The circular mandates that providers collect 12% VAT on payments received before the regime’s June 2025 effective date, and requires non‑resident providers to register and file returns even for VAT‑exempt B2C supplies. It also clarifies VAT treatment for platform operators and digital advertising services.
The UK Court of Appeal on 12 June 2026 ruled that Bolt cannot use the Tour Operators Margin Scheme (TOMS) and must charge full 20% VAT on the entire fare. This reverses earlier tribunal decisions that had allowed Bolt to apply TOMS. The ruling has implications for other ride‑sharing operators such as Uber.