UK cuts VAT to 5% on children’s meals and family attractions for the summer
This page records one dated change. For the rules in United Kingdom as they stand today, see the United Kingdom guide →
- Jurisdiction
- United Kingdom
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Announced
- 25 June 2026
- Effective
- 25 June 2026
- Authority
- GOV.UK / HM Revenue & Customs
- Verified
- Fetched from official source · high confidence
Restaurants serving qualifying children’s meals, and admissions to amusement parks, zoos, museums and soft play in the UK. Sport is excluded, and the window is tight: 25 June to 1 September 2026.
HMRC published Revenue & Customs Brief 5 (2026) introducing a temporary reduced VAT rate of 5% (down from the 20% standard rate) on children's meals at catering establishments, children's admission tickets, and admissions to qualifying family attractions (amusement parks, zoos, museums, soft play). The relief applies 25 June to 1 September 2026; sport remains excluded.
What changed in detail
HMRC’s Revenue & Customs Brief 5 (2026) introduces a temporary 5% VAT rate (down from 20%) on children’s meals, children’s admission tickets, and admissions to family attractions — amusement parks, zoos, museums, soft play. It applies 25 June to 1 September 2026, and sport is excluded.
What it means
This is a tightly-scoped summer measure, and the scope is everything — a children’s ticket qualifies, the adult next to them may not, and what counts as a “family attraction” is defined. If you sell into this space, the work is in correctly splitting your tills and bookings for a ~10-week window, then switching back on 1 September.
Proof
, tickets and family attractions Updated 27 July 2026 Contents Purpose of this brief Who this applies to Background What supplies are covered Marketing, pricing and intention Time of supply Flat rate scheme supplies More information Print this page Purpose of this brief This brief explains a temporary reduced rate of VAT of 5% that applies to: certain supplies of children’s meals children’s admission to theatres, cinemas, concerts, exhibitions and shows all admission tickets to certain attractions suitable for families with children The reduced rate applies from 25 June 2026 to 1 September 202
Source snapshot of the official page. Open full size ↗