From 25 June to 1 September 2026, VAT on a range of family activities and children’s restaurant meals will be temporarily reduced from 20% to 5%.
The relief covers children’s meals, family tickets for cinemas and theatres, and admission to attractions including theme parks, zoos, museums, soft play centres and more. It applies across England, Wales, Scotland and Northern Ireland, with the start date aligned to the beginning of the Scottish school summer holidays.
Whether you’re a family looking to make the most of the summer or a business that needs to prepare, here’s what you need to know.
What’s covered?
The reduced 5% VAT rate applies to:
- Children’s meals served in restaurants for consumption on the premises, from a dedicated children’s menu
- Children’s and family tickets for cinemas, theatres, exhibitions, shows and concerts
- Admission tickets (children and adults) to theme parks, water parks, zoos, aquariums, wildlife parks, farm attractions, museums, heritage sites, soft play centres, indoor bounce parks, circuses, adventure parks, botanical gardens, planetariums and observation attractions
Sports facilities are not included in the relief, although certain sports supplies may already be VAT-exempt in other circumstances.
What could families save?
If businesses pass the full saving on at the till, a family of two adults and two children could save approximately:
| Activity | Estimated saving |
|---|---|
| Theme park tickets | £20 |
| Wildlife park visit | £17 |
| Circus tickets | £11 |
| Aquarium entry | £9 |
| Farm attraction | £6 |
| Soft play | £2 |
| Children's restaurant meals | £2 |
| Children's cinema tickets | £1.50 |
These aren’t large sums individually, but across a summer of family activities they add up. At a time when household budgets remain under pressure, the relief is designed to make a practical difference.
In addition, children aged 5–15 in England will be able to travel free on local buses throughout August, making it easier and cheaper to get out and enjoy these activities.
What this means if you run an eligible business
If your business falls within the eligible categories, there are several things to address ahead of 25 June.
Update your systems
Your till, accounting software and invoicing will need to be configured to apply the 5% rate to qualifying sales during the relief period. Make sure this is tested and ready before the scheme begins. Getting this wrong, even temporarily, creates compliance risk that can be difficult to unwind.
Advance purchases and season tickets
If you’ve already sold tickets for events or visits that fall within the relief window, you may choose to apply the 5% rate or refund the VAT saving to customers, but this is optional for pre-announcement sales. Season tickets covering periods outside the relief window will not qualify unless they are priced the same as a single-entry ticket.
Pass the saving on
The Government expects eligible businesses to reflect the VAT reduction in the prices customers pay. Beyond compliance, there is a commercial case for doing so. Lower prices tend to drive greater footfall, which can more than offset the reduced margin over the summer period.
Keep clear records
You will need clear records distinguishing eligible sales from non-eligible ones during the relief period. This is particularly important for businesses that offer a mix of qualifying and non-qualifying services. Clean separation now avoids problems at the next VAT return.
A temporary measure, but one to take seriously
The relief runs for just over two months and the Government has confirmed it will not be extended beyond 1 September. Final costings are subject to Office for Budget Responsibility certification.
The limited timeframe makes preparation more important, not less. Applying the wrong VAT treatment during this period, even unintentionally, could create compliance issues that take longer to resolve than the scheme itself.
How we can help
If you’re unsure whether your business qualifies, or you need support updating your systems and processes ahead of the summer, our team is here to help.
Speak to your local Business Champion or get in touch to find out how Sumer can help you prepare. Further HMRC guidance for businesses is available on GOV.UK.
