21/05/2026
Just announced:
Temporary reduced rate of VAT for children's meals, tickets and family attractions.
The temporary reduced rate of 5% will apply to
- certain supplied of children's meals
- children's admission to theatres, cinemas, concerts, exhibitions & shows
- all admission tickets to certain attractions suitable for families with children.
The reduced rate will apply from 25 June 2026 - 1 September 2026 (inclusive) This replaces the standard rate of 20% VAT where applicable.
More info on children's meals:
This is only for Children's menus only.
A smaller adult portion does not count.
Where a children's meal is supplied with a drink for a single inclusive drink, the entire package can qualify for the reduced rate.
Add ons to a children's meal are not included and are still subject to their normal VAT liability.
Example: If a restaurant offers a fixed price children’s meal (for example, main, drink and dessert) on a dedicated children’s menu. The whole supply is subject to the reduced rate.
If a children’s menu lists a main meal, with a drink or dessert available for an additional charge. If these items are also on the children’s menu, they may also benefit from the reduced rate. However, if additional items are selected from the standard menu, then the reduced rate does not apply.
If a menu includes a smaller or cheaper portion of an adult meal that is not presented as part of a children’s menu. This is not a children’s meal and remains standard-rated.