- ICAEW says the temporary 5% VAT rate from 25 June to 1 September 2026 for certain children’s meals, admissions, and family attractions may create confusion and only small savings for families.
- A “children’s meal” is defined by how it is marketed, presented, and priced, not by who eats it; adults can buy qualifying children’s meals, but meals with alcohol, shared meals, discounted adult meals, or smaller portions generally do not qualify.
- The sports/recreation exclusion means some activities stay standard-rated, with HMRC saying items like bowling, crazy golf, laser quest, go-karting, and climbing walls do not qualify, while an indoor bounce park does.
- Businesses are not required to pass the VAT cut on to customers, so the benefit may not fully reach families.
Source: icaew.com
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.
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