19/06/2026
As part of the Government's "Great British Summer Savings" package, a temporary reduced rate of VAT will apply from 25 June to 1 September 2026.
During this period, a 5% VAT rate will apply to certain family-focused activities, including:
- Children's meals consumed on the premises of restaurants, cafés and similar establishments (where they are specifically marketed as children's meals)
- Children's cinema, theatre, show and concert tickets
- Admissions to qualifying attractions suitable for children, including amusement parks, museums, heritage sites, zoos and soft play centres. Interestingly, the reduced rate applies to all admissions, regardless of the visitor's age.
For businesses operating in these sectors, it's important to understand how these temporary changes affect your pricing, VAT accounting and systems.
As always, the detail matters when it comes to VAT. If you're unsure whether your business qualifies or how to apply the reduced rate correctly, we're here to help.