Revenue and Customs Brief 5 (2026) — temporary reduced rate of VAT for children’s meals, tickets and family attractions

Summary

• HMRC’s Revenue and Customs Brief 5 (2026), published 21 May 2026 and last updated 27 July 2026, explains a temporary 5% reduced rate of VAT (replacing the 20% standard rate) applying from 25 June to 1 September 2026 inclusive. Part of the government’s “Great British Summer Savings” initiative, it covers certain children’s meals, children’s admission to theatres, cinemas, concerts, exhibitions and shows, and all admission tickets to qualifying family attractions. [gov.uk], [gov.uk]
• Eligibility turns on how supplies are marketed, priced and presented—not simply the buyer’s age. Qualifying supplies include children’s meals for on-premises consumption, children’s or family tickets (a family ticket including at least one child qualifies in full), and admission to theme parks, zoos, soft play, museums and similar. Excluded are takeaways, standalone adult tickets, pay-per-ride charges, sport, and food, merchandise or upgrades sold separately. HMRC treats a “child” as anyone under 18. [gov.uk], [pstax.co.uk]
• The 27 July update adds new sections on sales through agents, tour operators and ticket platforms; party packages; free-meal promotions; prepayments; and flat-rate scheme supplies. Businesses should review menus, ticketing and point-of-sale systems, ensure ERP software handles the temporary rate and apportions mixed supplies correctly, document pricing decisions (the policy intent is to pass savings to customers), and keep evidence of how supplies were marketed for potential HMRC review. [gov.uk], [tanous.co.uk]

• GOV.UK – Brief 5 (2026)
• Saffery analysis
• PSTAX – public sector impact