- Temporary VAT Reduction for Family Activities: From June 25 to September 1, 2026, a temporary reduced VAT rate of 5% will apply to specific supplies aimed at families with children, replacing the standard 20% rate. This includes certain children’s meals, children’s admission to theatres, cinemas, concerts, exhibitions, shows, and all admission tickets to designated family-friendly attractions.
- Specific Scope for Meals and Tickets: For children’s meals, the reduced rate applies only if marketed, priced, and presented as a children’s meal and served as part of catering services for on-premise consumption. For children’s theatre/cinema tickets, the reduced rate applies to tickets explicitly marketed as for children or to family packages that include children. For qualifying attractions, the reduced rate applies to all admission tickets, regardless of age.
- Exclusions and Implementation Details: The reduced rate does not apply to takeaway meals, general smaller portions of adult meals, or adult-only tickets. Sporting activities are also excluded. Businesses should apply normal VAT rules for mixed supplies and the reduced rate for services supplied within the specified period, even if paid for in advance.
Source gov.uk
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