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Temporary reduced rate of VAT for children's meals, tickets and family attractions

27 May 2026

The government is helping families this summer with the cost-of-living crisis by cutting VAT on attractions and meals out. The temporary reduced rate of VAT will cover children's meals, tickets and family attractions.

HMRC guidance explains that a temporary reduced rate of VAT of 5% will apply to:

  • certain supplies of children's meals
  • children's admission to theatres, cinemas, concerts, exhibitions and shows
  • all admission tickets to attractions suitable for families with children, such as soft play and theme parks.

The reduced rate will apply from 25 June 2026 to 1 September 2026 (inclusive).

In addition, children aged 5 to 15 years will be able to travel for free on local bus services in England throughout August. This will make it easier and more affordable for families to get out and about.

Speaking about the announcement, the Prime Minister Keir Starmer said:

'I know how precious that time is, yet too many parents feel they have to hold back because the cost of living is still squeezing budgets.

'This summer we're cutting the cost of a day out together - free bus travel for children aged five to 15 in England, and VAT slashed on a wide range of kid's attractions - so families can afford more time together.'

Source:
Great British Summer Savings: VAT slashed to save families money on days out - GOV.UK
https://www.gov.uk/government/publications/revenue-and-customs-brief-5-2026-temporary-reduced-rate-of-vat-for-childrens-meals-tickets-and-family-attractions

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