diff --git a/.github/workflows/tox.yml b/.github/workflows/tox.yml
index e06c5e8320..557b255e94 100644
--- a/.github/workflows/tox.yml
+++ b/.github/workflows/tox.yml
@@ -59,7 +59,7 @@ jobs:
       WSLENV: FORCE_COLOR:PYTEST_REQPASS:TOXENV:GITHUB_STEP_SUMMARY
       # Number of expected test passes, safety measure for accidental skip of
       # tests. Update value if you add/remove tests.
-      PYTEST_REQPASS: 797
+      PYTEST_REQPASS: 798
     steps:
       - name: Activate WSL1
         if: "contains(matrix.shell, 'wsl')"
diff --git a/examples/playbooks/tasks/included-task-with-vars.yml b/examples/playbooks/tasks/included-task-with-vars.yml
new file mode 100644
index 0000000000..6cf7a8867a
--- /dev/null
+++ b/examples/playbooks/tasks/included-task-with-vars.yml
@@ -0,0 +1,4 @@
+---
+- name: included-task-with-vars | Test
+  ansible.builtin.debug:
+    msg: "{{ foo }}"
diff --git a/examples/roles/var_naming_pattern/tasks/include_task_with_vars.yml b/examples/roles/var_naming_pattern/tasks/include_task_with_vars.yml
new file mode 100644
index 0000000000..a8437a356e
--- /dev/null
+++ b/examples/roles/var_naming_pattern/tasks/include_task_with_vars.yml
@@ -0,0 +1,5 @@
+---
+- name: include_task_with_vars | Foo
+  ansible.builtin.include_tasks: ../tasks/included-task-with-vars.yml
+  vars:
+    var_naming_pattern_foo: bar
diff --git a/src/ansiblelint/rules/var_naming.py b/src/ansiblelint/rules/var_naming.py
index 1bafe20a63..9917a63fcf 100644
--- a/src/ansiblelint/rules/var_naming.py
+++ b/src/ansiblelint/rules/var_naming.py
@@ -10,7 +10,7 @@
 from ansible.vars.reserved import get_reserved_names
 
 from ansiblelint.config import options
-from ansiblelint.constants import LINE_NUMBER_KEY, RC
+from ansiblelint.constants import ANNOTATION_KEYS, LINE_NUMBER_KEY, RC
 from ansiblelint.errors import MatchError
 from ansiblelint.file_utils import Lintable
 from ansiblelint.rules import AnsibleLintRule, RulesCollection
@@ -49,6 +49,9 @@ def get_var_naming_matcherror(
                 rule=self,
             )
 
+        if ident in ANNOTATION_KEYS:
+            return None
+
         try:
             ident.encode("ascii")
         except UnicodeEncodeError:
@@ -264,3 +267,10 @@ def test_var_naming_with_pattern() -> None:
         )
         assert result.returncode == RC.SUCCESS
         assert "var-naming" not in result.stdout
+
+    def test_var_naming_with_include_tasks_and_vars() -> None:
+        """Test with include tasks and vars."""
+        role_path = "examples/roles/var_naming_pattern/tasks/include_task_with_vars.yml"
+        result = run_ansible_lint(role_path)
+        assert result.returncode == RC.SUCCESS
+        assert "var-naming" not in result.stdout
diff --git a/src/ansiblelint/yaml_utils.py b/src/ansiblelint/yaml_utils.py
index dd3a0f648a..4e816641aa 100644
--- a/src/ansiblelint/yaml_utils.py
+++ b/src/ansiblelint/yaml_utils.py
@@ -27,7 +27,6 @@
     ANNOTATION_KEYS,
     NESTED_TASK_KEYS,
     PLAYBOOK_TASK_KEYWORDS,
-    SKIPPED_RULES_KEY,
 )
 from ansiblelint.utils import Task
 
@@ -212,7 +211,7 @@ def _nested_items_path(
         msg = f"Expected a dict or a list but got {data_collection!r} of type '{type(data_collection)}'"
         raise TypeError(msg)
     for key, value in convert_data_collection_to_tuples():
-        if key in (SKIPPED_RULES_KEY, "__file__", "__line__", *ignored_keys):
+        if key in (*ANNOTATION_KEYS, *ignored_keys):
             continue
         yield key, value, parent_path
         if isinstance(value, (dict, list)):