26/05/2026
New UK Summer VAT Rules for Days Out 2026
The UK Government has introduced a temporary VAT reduction from 20% to 5% on selected family leisure activities and children’s services as part of its “Great British Summer Savings” package. The measure applies from 25 June to 1 September 2026.
The reduced 5% VAT rate covers:
✅ Admission tickets to qualifying family attractions – including theme parks, zoos, museums, fairs, soft play centres and similar venues.
✅ Children’s cinema, theatre, concert and exhibition tickets.
✅ Children’s meals eaten on restaurant or café premises, where the meal is clearly marketed and sold as a children’s menu item.
Important exclusions include:
❌ Takeaway children’s meals – these do not qualify.
❌ Standard adult meals and tickets generally remain at normal VAT treatment unless sold as part of a qualifying family package or eligible attraction admission.
The policy is intended to reduce the cost of family days out during the summer holidays and support the hospitality, leisure and visitor sectors.
If your businesses is offering qualifying services you may need to update pricing, tills, invoicing and VAT accounting systems during the temporary period.
