Temporary VAT Cut On Children’s Meals And Family Attractions

A temporary VAT reduction has been announced for certain children’s meals and family attractions over the summer holiday period. For businesses in hospitality, leisure and family entertainment, the detail matters.

What is changing?

From 25 June 2026 to 1 September 2026 inclusive, a temporary reduced VAT rate of 5% applies to qualifying children’s meals and admission to certain attractions. The rate is expected to return to 20% from 2 September 2026.

Children’s meals

To qualify, the meal must be held out for sale only as a children’s meal and supplied as catering by a restaurant, cafe or similar establishment for consumption on the premises. The VAT treatment depends on how the meal is marketed, presented and priced, not simply on who eats it.

What does not qualify?

The temporary reduced rate does not apply to adult meals eaten by children, takeaway meals, shared meals intended for adults and children, or meals marketed simply as smaller portions or discounted versions of adult meals. Add-ons such as sides keep their usual VAT treatment.

Tickets and attractions

The reduced rate also applies to qualifying children’s cinema, theatre, show and concert tickets. For certain family attractions, the reduced rate applies to admissions regardless of the customer’s age. Examples include amusement parks, fairs, water and theme parks, circuses, adventure parks, museums, zoos, aquariums, soft play centres and observation attractions.

What businesses should do now

Businesses should check their till systems, pricing, invoices, menus, ticketing platforms and VAT codes. It is also important to keep evidence showing why a supply was treated as qualifying during the temporary period.