Discover key updates from the last 12 months.
Are you ready for employment and tax regulation changes in 2026?
First posted May 2026
As a result of major UK-wide reforms to employment law and the tax reporting system there will be a number of regulatory changes affecting Scottish businesses between 2026 and 2027.
Two key developments that will bring new requirements are:
Changes will impact staffing, payroll, record-keeping, and compliance practices.
Business Gateway have published an overview of the key changes, timelines of when they come into effect and recommended actions for businesses to take.
Find out more about the changes and how they may impact your business on the Business Gateway website.
- Employment Rights Bill (now the Employment Rights Act 2025)
- Making Tax Digital for Income Tax (MTD for ITSA)
VAT cuts for family experiences this summer
First posted May 2026
VAT will be reduced to 5% for family experiences this summer, the UK Government has announced on 21 May.
Visitor attractions and food & drink businesses that sell to families with children will be expected to pass on the saving of a VAT cut to 5% on ticket prices this summer.
The UK chancellor announced a temporary reduced VAT rate of 5% will apply from 25 June 2026 to 1 September 2026 (inclusive) and is intended to reduce the cost of selected activities and services for families with children during the summer holiday period.
The reduced rate applies to:
- children’s meals
- children’s cinema, theatre, show and concert tickets
- admission to certain attractions
The reduced rate replaces the standard rate of VAT of 20% (where the criteria is met) and businesses will be expected to pass this onto your customers.
Businesses are likely to include:
- restaurants, cafés and similar catering establishments
- cinemas, theatres, exhibition and performance venues
- museums and similar cultural attractions
- operators of circuses, fairs, amusement parks, theme parks, adventure parks and water parks, zoos and other animal attractions, soft play centres, observation attractions and certain other family-focused attractions
More details can be found on the GOV.UK website.
Be aware – VisitScotland scam email
Some businesses have been in touch with us to flag scam emails claiming to be selling a VisitScotland distribution/member list.
We are not working with any other organisation to contact you on our behalf and our distribution/member list has not been made available to purchase.
Should you be contacted by a third party - or if you are unsure whether the person who has contacted you works for VisitScotland - please get in touch by emailing business.support@visitscotland.com and we'll confirm whether the communication is from us.















