22/05/2026
Kids eat out for less in the summer!
Thanks to a temporary VAT reduction, kids can now eat out for less this summer.
The discounted VAT rate will kick in from 25 June when the school holidays start in Scotland and will end on 1 September 2026.
There will also be a discounted 5% VAT rate on children’s tickets to attractions, including theme parks, cinemas, zoos, fairs and soft play.
The reduced rate applies to the supply of children’s meals where both of the following conditions are met:
1)the meal is held out for sale only as a meal for children
2)the meal is supplied as part of catering services by a restaurant, café or similar establishment for consumption on the premises.