21 May 2026
A temporary 5% VAT rate will apply this summer to children’s meals, children’s tickets for cinemas, theatres, exhibitions and shows, and all admission tickets to a wide range of family attractions — including theme parks, zoos, museums, soft play and more — from 25 June to 1 September 2026. This replaces the standard 20% VAT rate for qualifying supplies during the school‑holiday period.
The relief is designed to help families with rising costs and boost footfall for hospitality and leisure businesses. It applies across England, Scotland, Wales and Northern Ireland, aligning with the full UK summer holiday window.
For businesses, the rules are detailed — especially around what qualifies as a children’s meal or children’s ticket, and how mixed‑audience or family packages should be treated. Getting this wrong risks under‑ or over‑declaring VAT.
At Galloways, our specialist VAT consultancy team can help you determine eligibility, apply the reduced rate correctly, and ensure your systems and pricing are compliant before the changes take effect. Get in touch.
For more detail, please visit the HMRC website GOV.UK
