UK cuts VAT from 20% to 5% on children’s meals and family attractions & 25 June to 1 Sept 2026
The UK government has announced on 21 May 2026 a temporary emergency VAT reduction from 20% to 5% on selected family-focused activities and meals during the 2026 summer holidays.
But while dressed as support for families, the cut will more likely act as an hospitality subsidy.
See more in our UK VAT Guide. See what other countries are doing on cutting VAT following Gulf conflict start.
In a policy paper published by HM Revenue & Customs on 21 May 2026, the relief will apply from 25 June to 1 September 2026. The move is intended to reduce the cost burden on families during the school holiday period. Ticket prices for families at various attractions such as theme parks, zoos and museums will be cheaper during the summer holidays with the cut, said the UK chancellor, Rachel Reeves announcing the holiday cut.
However, such temporary VAT cuts are rarely passed to consumers. This is especially true for such a short term measure which would be practically difficult and expensive to implement and measure.
June to Sept 2026 cuts on family holiday spend
The temporary reduced rate applies to:
- Children’s meals eaten on restaurant or café premises
- Children’s cinema, theatre, concert and exhibition tickets
- Family admission tickets covering adults and children
- Admission to many family attractions including theme parks, zoos, museums, aquariums, soft play centres and adventure parks
The relief is narrowly drafted and heavily dependent on how products are marketed and sold.
For children’s meals, the reduced rate only applies where the meal is clearly presented as a dedicated children’s meal, typically via a separate children’s menu. Smaller adult portions or discounted adult meals will not qualify. Takeaway meals are also excluded.
For entertainment venues, only tickets specifically marketed as children’s admissions qualify. However, family tickets including both adults and children can benefit from the 5% rate for the entire package.
The government has also confirmed that all admission tickets to qualifying family attractions can benefit from the reduced rate, regardless of the age of the visitor. This creates a wider benefit for operators of amusement parks, zoos, museums and indoor play venues during the peak summer season.
Sport remains excluded. Admission to sporting events, sports participation fees and use of sports facilities continue to be standard-rated or exempt under existing rules.
HMRC also confirmed that businesses may retrospectively adjust VAT on qualifying advance bookings and are expected to refund customers where excess VAT has already been charged.
