To help families during the 2026 summer holidays, the UK Government has introduced a temporary reduction in the VAT rate on qualifying children’s meals and admission to certain family attractions.
Announced by the Chancellor on 21 May 2026, this temporary measure reduces the VAT rate from 20% to 5% for eligible supplies made between 25 June 2026 and 1 September 2026 (inclusive). From 2 September 2026, the standard 20% VAT rate will apply again.
Whether you’re a family planning summer activities or a business supplying eligible meals or admissions, understanding the temporary VAT rules is essential.
What Is the Temporary VAT Reduction?
Normally, children’s meals and admission to many attractions are subject to the UK’s standard 20% VAT rate. Under this temporary measure, qualifying supplies will instead be taxed at 5% during the summer holiday period.
| Period | VAT Rate |
| Before 25 June 2026 | 20% |
| 25 June 2026 – 1 September 2026 | 5% |
| From 2 September 2026 | 20% |
The aim of this temporary reduction is to help reduce the cost of family outings and meals during the school holidays.
What Qualifies for the 5% VAT Rate?
The temporary reduced VAT rate applies to:
- Children’s meals served for consumption on the premises.
- Children’s cinema tickets.
- Children’s theatre tickets.
- Children’s show and concert tickets.
- Admission to qualifying family attractions.
The reduced rate does not apply to sporting activities or admission to sporting events.
VAT Reduction on Children’s Meals
A meal only qualifies as a children’s meal if both of the following conditions are met:
- The meal is marketed and sold specifically as a children’s meal.
- It is supplied by a restaurant, café or similar establishment for consumption on the premises.
The determining factor is how the meal is marketed, not who actually eats it.
For example, if an adult purchases a children’s meal, the reduced VAT rate can still apply because the meal is sold as a children’s meal. However, if a child orders an adult meal, the reduced rate does not apply.
Meals That Do Not Qualify
The temporary 5% VAT rate does not apply to:
- Adult meals.
- Smaller portions of adult meals.
- Lower-calorie meal options.
- Discounted adult meals.
- Shared meals intended for adults and children.
- Takeaway meals.
- Meals that include alcoholic drinks.
Where the same meal appears on both the adult and children’s menu, the children’s version should be clearly designed, marketed and priced for children. Portion size alone is not enough to determine whether it qualifies.
Children’s Meal Packages
If a children’s meal is sold as a package including:
- A main course,
- A dessert, and
- A non-alcoholic drink,
the entire package qualifies for the temporary 5% VAT rate.
However, optional extras such as additional sides, desserts, or drinks purchased separately continue to follow their normal VAT treatment.
Meals that are already exempt from VAT, such as meals supplied as part of education, remain VAT exempt.
Potential Savings on Children’s Meals
If a business chooses to pass on the full VAT saving to customers, eligible children’s meals could cost less during the temporary period.
For example, a children’s meal that normally costs £12 could cost approximately £10.50 while the temporary 5% VAT rate applies. Actual prices may vary depending on the business’s pricing policy.
VAT Reduction on Children’s Cinema and Theatre Tickets
The temporary VAT reduction also applies to qualifying children’s:
- Cinema tickets
- Theatre tickets
- Concert tickets
- Show tickets
To qualify, the ticket must be marketed and sold specifically as a child’s admission ticket.
Family tickets that include admission for one or more children also qualify for the temporary reduced VAT rate. However, group tickets that are not sold as family tickets do not qualify.
Adult admission tickets remain subject to the standard 20% VAT rate.
If a venue passes on the full VAT saving, a children’s theatre ticket that normally costs £30 could cost approximately £26.25 during the temporary VAT period.
VAT Reduction on Family Attractions
The temporary 5% VAT rate also applies to admission tickets for a range of qualifying family attractions.
Unlike children’s cinema and theatre tickets, the reduced VAT rate applies to all admissions, regardless of the visitor’s age.
Qualifying attractions include:
- Theme parks
- Water parks
- Amusement parks
- Adventure parks
- Museums
- Heritage sites
- Botanical gardens
- Nature reserves
- Planetariums
- Zoos
- Aquariums
- Wildlife parks
- Farm visitor attractions
- Soft play centres
- Indoor play centres
- Indoor bounce parks
- Observation towers
- Viewing platforms
- Observation wheels
The reduced VAT rate applies only to the admission charge. Food, drinks, souvenirs, merchandise, and optional activities continue to follow their usual VAT treatment unless they qualify separately.
Attractions That Do Not Qualify
The temporary reduced VAT rate does not apply to:
- Sporting activities.
- Sporting event admissions.
- Pay-per-ride attractions.
- Additional purchases made inside attractions that are separate from the admission ticket.
What Businesses Need to Know
Restaurants, cafés, cinemas, theatres, and attraction operators should prepare for the temporary VAT change by:
- Applying the 5% VAT rate to qualifying supplies made between 25 June and 1 September 2026.
- Updating accounting software, tills, and point-of-sale systems.
- Correctly identifying qualifying supplies.
- Applying the normal VAT time-of-supply (tax point) rules, particularly where tickets or admissions are purchased in advance.
- Reverting qualifying supplies back to the 20% VAT rate from 2 September 2026.
- Keeping accurate VAT records to support HMRC compliance.
Businesses should also review their pricing strategy, as they decide whether and how much of the VAT saving is passed on to customers.
What This Means for Families
The temporary VAT reduction aims to make family outings more affordable during the summer holidays.
Families may benefit from lower prices on qualifying children’s meals, children’s cinema and theatre tickets, and admission to eligible attractions if businesses choose to reflect the VAT saving in their prices.
While the saving on a single purchase may seem small, it can add up over multiple family outings throughout the holiday period.
Frequently Asked Questions (FAQs)
1. When does the temporary VAT reduction start?
The reduced 5% VAT rate applies from 25 June 2026 until 1 September 2026 (inclusive).
2. When does the temporary VAT reduction end?
The temporary measure ends on 1 September 2026, and the standard 20% VAT rate returns from 2 September 2026.
3. Does the VAT reduction apply to takeaway children’s meals?
No. Only children’s meals supplied for consumption on the premises qualify.
4. Are adult meals included?
No. Only meals specifically marketed and sold as children’s meals qualify.
5. Do family tickets qualify?
Yes. Family tickets that include admission for one or more children qualify for the temporary reduced VAT rate.
Final Thoughts
The temporary 5% VAT reduction on qualifying children’s meals, children’s tickets, and family attractions provides welcome support for families during the 2026 summer holidays. Running from 25 June to 1 September 2026, the measure is designed to reduce the cost of dining out and visiting popular attractions. Need expert VAT advice? Contact our team today for professional guidance tailored to your business.