Temporary 5% VAT Rate for Children’s Meals and Family Attractions

A view of a ferris wheels from the ground looking up at a dusky pink evening sky. This is a decorative photo for the temporary 5% VAT rate for summer 2026 GLX blog post.

The Government has announced a temporary 5% VAT rate for children’s meals, admission tickets, and family attractions as part of its summer cost-of-living support measures. From 25th June 2026 to 1st September 2026, qualifying supplies will attract the new VAT rate instead of the standard 20% rate.

While the change is intended to help reduce costs for families during the school holidays, it also creates a number of practical considerations for businesses in the hospitality, leisure, entertainment, and attraction sectors.

What Is Changing?

For a limited period between 25th June and 1st September 2026, a reduced VAT rate of 5% will apply to:

Qualifying children’s meals supplied by restaurants, cafés, and similar establishments
Children’s admission tickets to cinemas, theatres, concerts, exhibitions, and shows
Admission tickets to certain family attractions, including many theme parks, zoos, soft play centres, museums, and similar venues

Businesses that currently charge VAT at 20% on these supplies may need to update pricing, accounting systems, tills, and booking platforms to ensure the correct VAT treatment is applied during the qualifying period.

Which Children’s Meals Qualify?

Not every meal purchased by or for a child will benefit from the reduced rate.

To qualify, the meal must:

Be marketed and presented specifically as a children’s meal
Be supplied as part of catering services for consumption on the premises
Be offered by a restaurant, café, or similar establishment

HMRC has made it clear that eligibility depends on how the meal is marketed, priced, and presented rather than who ultimately consumes it. A dedicated children’s menu will generally be a strong indicator that the meal qualifies.

What Doesn’t Qualify?

The reduced rate does not apply to:

Smaller portions of adult meals
Discounted adult menu items
Shared meals intended for adults and children
Takeaway food
Meals that include alcoholic drinks

Where a children’s meal is sold as a package, such as a main course, drink, and dessert for a single price, the entire package can qualify for the reduced rate. However, separately priced add-ons and upgrades may remain subject to the standard VAT rate.

How Does the Reduced Rate Apply to Tickets?

The temporary VAT reduction also applies to children’s tickets for:

Cinema screenings
Theatre performances
Concerts and shows
Exhibitions

Similarly to children’s meals, eligibility is determined by how the ticket is marketed and sold. Children’s tickets must be specifically presented as admissions for children. Adult tickets remain subject to the standard rate unless they form part of a qualifying family package.

Family Tickets

One particularly notable aspect of the announcement is the treatment of family tickets.

Where a family ticket includes at least one child admission and is sold as a single package, the reduced VAT rate applies to the entire ticket price, including the adult admissions within that package.

This could create significant VAT savings for qualifying family attractions and venues during the summer holiday period.

Which Attractions Are Included?

The reduced rate extends beyond traditional entertainment venues and covers admissions to a wide range of attractions suitable for families with children.

Examples include:

Theme parks and amusement parks
Zoos and animal attractions
Soft play centres
Adventure parks
Water parks
Circuses and fairs
Museums and certain cultural attractions
Observation attractions and similar visitor destinations

However, businesses should be aware that existing VAT exemptions remain unchanged. If admission is already exempt from VAT, the temporary 5% rate does not apply.

Practical Considerations for Businesses

Although the policy may appear straightforward, implementation may require careful planning.

Businesses affected by the change should review internal procedures and processes such as:

Pricing structures and promotional offers
EPOS and till systems
Online booking platforms
VAT coding within accounting software
Staff training and customer communications

The reduced rate only applies for a little over two months, meaning businesses will also need a plan for reverting supplies back to their usual VAT treatment from 2 September 2026 onwards.

Will Customers See Lower Prices?

The Government’s intention is to reduce the cost of selected activities and services for families during the summer holidays. However, businesses are not required to reduce prices by the full VAT saving, meaning the impact on consumers may vary between organisations.

Some businesses may choose to pass on the saving in full, while others may use it to offset rising operating costs.

How GLX Can Help

If your business operates in the hospitality, leisure, entertainment, or visitor attraction sectors, it is important to ensure the reduced rate is applied correctly.

The rules depend heavily on how products and admissions are marketed, packaged, and sold, meaning the VAT treatment may not always be straightforward.

If you’re unsure whether a particular supply qualifies, or need support updating your systems and processes, our team can help you understand the rules and remain compliant throughout the temporary relief period – speak to us today.

Frequently Asked Questions: VAT Rate for Children’s Meals and Family Attractions

Does the 5% VAT rate for children’s meals include takeaway meals?

No. The temporary reduced rate applies to qualifying children’s meals supplied as part of catering services for consumption on the premises. Takeaway food remains subject to its usual VAT treatment.

Do family tickets qualify for the reduced VAT rate?

Yes. Where a family ticket includes at least one child admission and is sold as a single package, the reduced 5% VAT rate can apply to the entire ticket price.

When does the temporary VAT reduction start and end?

The temporary 5% VAT rate applies from 25 June 2026 until 1 September 2026. From 2 September 2026, the normal VAT rules will apply again.

Can adult tickets benefit from the reduced rate?

Adult tickets purchased separately do not qualify. However, adult admissions included within a qualifying family ticket may benefit from the temporary reduced rate.

Do all family attractions qualify?

Not necessarily. Businesses should review HMRC’s guidance carefully, as eligibility depends on the nature of the attraction and the VAT treatment of the admission charge.

What should businesses do before the reduced rate begins?

Businesses should review their pricing, accounting software, till systems, booking platforms, and VAT coding to ensure qualifying supplies are treated correctly during the temporary relief period.