Government reduces VAT on family days out for summer 2026

The Government has launched its Great British Summer Savings scheme to support families and help ease pressures on household budgets.

The scheme includes a temporary reduction in the VAT rate to 5% from 25^th June 2026 to 1^st September 2026 on:

• Children’s meals (eat in only)
• Children’s tickets
• Admission to family attractions

What qualifies for the 5% rate?

Children’s meals (eat-in only)

The reduced rate applies to meals which are:

• Specifically marketed and sold as children’s meals
• Consumed on premises in restaurants, cafés, for example.
• Takeaways
• Smaller/discounted adult meals
• Shared meals intended for both adults and children
• Add-ons priced separately

Fixed-price children’s meal deals, e.g., meal + drink + dessert, are included but the following are excluded:

• Takeaways
• Smaller/discounted adult meals
• Shared meals intended for both adults and children
• Add-ons priced separately

Tickets

The 5% rate applies to children’s admission tickets to:

• cinema screenings
• theatrical performances, shows and concerts
• exhibitions

To qualify for the reduced VAT rate the tickets must be marketed and priced specifically for children.

A ticket sold as a right of admission for a family which includes one or more children, qualifies for the reduced rate and this applies to the whole ticket, including any adult admissions included within that package.

The following tickets are excluded from reduced rating:

• Standalone group or multi-person tickets that are not held out for sale as family tickets
• Standalone adult admissions

Admission to family attractions

The reduced rate applies to general admission (for any age) at attractions aimed at families such as:

• Theme parks, water parks, fairs
• Zoos, aquariums, wildlife parks
• Museums, heritage sites, cultural attractions
• Soft play centres and indoor play areas
• Observation attractions e.g. viewing towers

Charge for the right of admission qualifies for the reduced rate but goods or services supplied separately once inside the attraction e.g., food, merchandise or upgrades, remain subject to their normal VAT treatment.

Multi-use tickets which permit repeat entries outside the dates 25th June 2026 to 1st September 2026, will not qualify for the relief, unless the ticket is the same price as a single day entry.

What is excluded from the reduced rate?

Sports-related activities, including:

• Event tickets
• Use of sporting facilities
• Participation in sporting activities

Admission charges which are exempt from VAT. These could include theatre tickets, admission to museums and cultural attractions.

Timing

The reduced rate applies to admissions from 25th June 2026 to1st September 2026 (inclusive). Tickets bought during this period for admission on or after 2nd September 2026 remain subject to the standard rate.

Tickets bought earlier still qualify for the reduced rate if the visit falls within those dates. Businesses may adjust VAT already accounted for and HMRC expect a refund to be made to customers if suppliers adopt the lower rate.

Points to note

The Government hopes the reduction in VAT will reduce the costs of family days out, but suppliers do not have to pass on the VAT savings to customers.

The changes are subject to the relevant statutory instrument being made and coming into force, and this information reflects the law as it is expected to apply once enacted.