What’s the relief?
A temporary VAT reduction was announced by HMRC and the Treasury in a Ministerial Statement on 21 May 2026. (gov.uk) Between 25 June and 1 September 2026 (inclusive), the VAT rate for certain supplies will drop to 5%, down from the usual 20%. (gov.uk)
Which supplies qualify?
The relief applies to three main categories:
- Children’s meals supplied on-site by restaurants, cafés etc., marketed for children only. Includes drinks if supplied as part of the children’s meal. Takeaway meals, shared adult-children meals, or adult meals with fewer calories don’t qualify. (gov.uk)
- Children’s tickets for cinema, theatre, shows, exhibitions—if sold only to or marketed for children. Bundled family tickets may qualify if they include child admissions. Adult-only tickets remain at standard VAT. (gov.uk)
- Admission to certain attractions suited for families with children—like soft play centres, theme parks, countryside heritage sites, zoos, etc. Admissions are reduced regardless of age. (gov.uk)
What stays unchanged
- Takeaways don’t qualify. Hot takeaway meals remain standard-rated. (gov.uk)
- Add-ons not part of the children’s meal or entrance ticket structure remain taxed at standard rate—merchandise, upgrades, etc. (gov.uk)
Practical examples
-
A family day out buying two children’s entry tickets to a zoo in July will pay much less VAT—5%. Adult tickets inside that family pack also benefit if packaged together. (gov.uk)
-
A café serving a children’s meal (main + drink) from 25 June under its distinct children’s menu gets relief; if the child adds a dessert à la carte from adult menu, VAT on that extra is at normal rate. (gov.uk)
-
A multi-attraction pass that covers access across sites only inside June-September: qualifies. If pass includes visits outside relief period, likely doesn’t apply. (gov.uk)
What businesses should do
- Educate staff and update menu / ticketing descriptions to clearly indicate when an item is a “children’s meal” or “children’s ticket”, to ensure supplies are correctly held out.
- Check ticketing systems and point-of-sale systems for classification.
- If customers pre-pay for events or meals in advance of relief period, ensure accounting covers whether supply date / tax point allows reduced rate. (gov.uk)
- Adjust VAT records and be ready to refund excess VAT if any prepayments were taxed at 20% but should have been at 5%. (gov.uk)
Takeaway for families
Expect to save when buying meals and outings for children this summer. Check child-specific menus and offer details to ensure relief applies.
Bottom line
If you run cafés, restaurants, attractions, theatres or cinemas—or if you’re a parent or caregiver—this temporary VAT relief period is a prime opportunity to save money—but you’ll need to know what counts and when to claim or charge the reduced 5% rate.