- HMRC will apply a temporary 5% VAT rate from 25 June 2026 to 1 September 2026 for certain children’s meals, children’s tickets, and admissions to qualifying family attractions, replacing the 20% standard rate.
- The change affects public-sector bodies and charities operating places like leisure centres, museums, theatres, zoos, adventure parks, soft play centres, and catering outlets, but not supplies already exempt or non-business.
- In scope: children’s dine-in meals, children’s tickets for entertainment/events, family tickets with at least one child, and admissions to qualifying attractions such as theme parks, museums, zoos, aquariums, farm attractions, and indoor play sites.
- Out of scope: takeaway food, adult meals not marketed as children’s meals, separate adult tickets, sports-related supplies, pay-per-ride attractions, separately sold food/merchandise/upgrades, and seasonal passes that extend beyond the VAT window.
- Businesses can either pass the VAT cut to customers, retain it as extra income, or split the benefit; the government expects prices to fall, but this is not legally required.
Source: pstax.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
