Policy paper

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

Updated 27 July 2026

Purpose of this brief

This brief explains a temporary reduced rate of VAT of 5% that applies to:

• certain supplies of children’s meals
• children’s admission to theatres, cinemas, concerts, exhibitions and shows
• all admission tickets to certain attractions suitable for families with children

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

The reduced rate replaces the standard rate of VAT of 20% for supplies within scope during this period. This brief reflects the law as it was enacted when the relevant legislation came into force on the 25 June 2026.

Who this applies to

This brief is relevant to businesses making consumer‑facing supplies to families with children during the school summer holidays. This includes, but is not limited to, the following types of organisations and their advisers:

• restaurants, cafés and similar catering establishments
• cinemas, theatres, exhibition and performance venues
• operators of circuses, fairs, amusement parks, theme parks, adventure parks and water parks, zoos and other animal attractions, soft play centres, observation attractions and certain other family-focused attractions
• museums and similar cultural attractions

Background 

In a Ministerial Statement made by the Chancellor on 21 May 2026, the government announced the introduction of a temporary reduced rate of VAT (5%) for supplies of children’s meals and tickets to certain attractions, intended to reduce the cost of selected activities and services for families with children during the summer holiday period. The reduced rate applies from 25 June 2026 to 1 September 2026 (inclusive).

The reduced rate for children’s meals and children’s tickets for cinemas, theatres, exhibitions and shows covers those supplies that are marketed, priced and presented as intended for children. These do not generally apply to supplies aimed at adult customers, except where those supplies form part of a qualifying family package as described in this brief. The reduced rate applies to tickets for all customers for attractions set out within this brief.

This cut in VAT rate from the standard rate of 20% has been introduced by statutory instrument and applies to admissions from 25 June 2026 to 1 September 2026.

What supplies are covered

The reduced rate applies to the following categories of supplies where the conditions described are met:

• children’s meals
• children’s cinema, theatre, show and concert tickets
• admission to certain attractions

The legislation for this relief does not define a child. Therefore, HMRC will treat a child as anyone under 18 years of age.

Children’s meals

The reduced rate applies to the supply of children’s meals where both of the following conditions are met:

• the meal is held out for sale only as a meal for children
• the meal is supplied as part of catering services by a restaurant, café or similar establishment for consumption on the premises

Whether a meal is held out for sale only as a meal for a child will depend on how it is marketed, presented and priced rather than who consumes it (for example, being included on a distinct children’s menu).

The reduced rate does not apply for:

• meals marketed as smaller portions
• lower-calorie options
• discounted versions of adult meals
• shared meals intended for both adults and children

Where the same meal appears on both an adult and children’s menu, the children’s version would normally be differentiated by either portion size, price or both. Portion size alone is not a determining factor.

Where a children’s meal is supplied for a single inclusive price (for example including a drink or additional courses), the entire package can qualify for the reduced rate. Optional items, add-ons or upgrades priced separately that do not form part of the children’s meal remain subject to their normal VAT liability. Describing an item as ‘free’ does not determine its VAT treatment and normal VAT principles apply.

Meals include drink, meaning that a non-alcoholic drink supplied as part of a children’s meal will qualify for the reduced rate. Meals that include an alcoholic drink are not regarded as a children’s meal.

Meals that are exempt from VAT (for example where supplied alongside exempt education or care) are unaffected by these changes.

Takeaway meals do not qualify for the reduced rate.

For more information, read:

• Food products (VAT Notice 701/14)
• Catering and takeaway food (VAT Notice 709/1)

Example

If a restaurant offers a fixed price children’s meal (for example, main, drink and dessert) on a dedicated children’s menu, the whole supply is subject to the reduced rate.

If a children’s menu lists a main meal, with a drink or dessert available for an additional charge, if these items are also on the children’s menu, they may also benefit from the reduced rate. However, if additional items are selected from the standard menu, then the reduced rate does not apply.

If a menu includes a smaller or cheaper portion of an adult meal that is not presented as part of a children’s menu, this is not a children’s meal and remains standard-rated.

Children’s theatre and cinema tickets

The reduced rate applies to children’s admission tickets to:

• cinema screenings
• theatrical performances, shows and concerts
• exhibitions

A children’s ticket is one that is held out for sale only as a right of admission for a child, based on how it is marketed, priced and presented by the supplier.

Where tickets are sold individually for different categories of customer, the reduced rate applies only to tickets that are marketed and sold as children’s tickets.

Where a ticket is held out for sale as a right of admission for a family which includes one or more children, the reduced rate applies to the whole ticket, including any adult admissions included within that package.

Standalone group or multi-person tickets that are not held out for sale as family admissions do not qualify. Standalone adult admissions remain standard-rated.

Example

If a cinema sells adult and children’s tickets separately, only the children’s tickets are subject to the reduced rate. Adult tickets remain standard-rated.

If a theatre sells a family ticket (for example, two adults and two children) for a single price, as the package includes at least one child admission, the whole package is subject to the reduced rate.

If a venue sells only standard admission tickets and does not offer tickets marketed as children’s admissions, all tickets remain standard-rated.

Attractions and soft play

The reduced rate applies to charges made for a right of admission for any customers, regardless of age, to qualifying attractions that are suitable for families with children.

This includes admission to the following venues, unless that admission is already exempt from VAT (for example because it is supplied by a qualifying charity or other eligible body):

• amusement parks and fairs, including water parks and theme parks (excluding pay-per-ride attractions)
• circuses
• adventure parks, including outdoor adventure centres
• museums and similar cultural facilities, including planetariums, heritage sites, nature reserves and botanical gardens
• zoos, aquariums, wildlife parks and farm visitor attractions
• soft play centres, indoor bounce parks and indoor play facilities
• observation attractions, including viewing platforms, towers and observation wheels

Only supplies of admission to these types of attractions fall within the scope of the relief.

The reduced rate applies to the charge for the right of admission only. Goods or services supplied separately (for example food, merchandise or upgrades) remain subject to their normal VAT treatment.

Where a single ticket gives admission to more than one attraction and this ticket is solely for admission within the relief period, then the relief may apply. If a ticket permits repeat entries outside the dates 25 June 2026 to 1 September 2026, then this does not qualify for the relief, unless the ticket is the same price as a single day entry. For example, a weekly or season pass allowing multiple visits beyond the relief period does not qualify where it is priced higher than a standard single-entry ticket. Repeat entry tickets solely for use within the relief period does qualify for the relief.

Sales through agents, tour operator and ticket platforms

The temporary reduced rate does not apply to margin scheme supplies under Tour Operator’s Margin Scheme (TOMS). For more information read Tour Operator’s Margin Scheme (VAT Notice 709/5).

Sporting activities

The reduced rate does not apply to sport, including charges for spectating and for participating in sport or physical recreation. This includes:

• admission to sports events
• use of sports facilities
• participation in recreational sport

Some supplies of sport or physical recreation may instead be exempt under VAT Notice 701/45.

Admission to shows and certain attractions

If you charge a fee for admission to screenings, performances and certain attractions where the supplies are currently standard-rated, you only need to charge the reduced rate of VAT for admissions between 25 June 2026 and 1 September 2026.

If the fee you charge for admission is already exempt, then the reduced rate does not apply. You can find out more about the cultural exemption in VAT Notice 701/47 on admission charges to cultural events.

Marketing, pricing and intention

The categories in this brief reflect those set out in the legislation. Whether a supply falls within those categories depends on how it is held out for sale, including how it is marketed, priced and presented.

Bundles and mixed supplies

Where admission, meals or tickets are supplied together with other goods or services for a single price, businesses should continue to apply normal VAT rules to determine the correct liability.

Only the part of the supply that falls within the descriptions covered by this brief may be eligible for the reduced rate. Other elements should be treated according to their normal VAT liability.

Party packages

Where a party package includes multiple elements, business should consider if, from the customer’s perspective, it is a single supply or a number of separate supplies. Where the package is a single supply, the VAT liability will normally apply to the package as a whole. This means that party packages that include children’s meals or admissions with other goods or services will usually be standard-rated. The temporary reduced rate only applies where all elements are eligible and no additional goods or services, such as a party entertainer, are included within a package.

Where children’s meals, admission, or both are supplied separately (and not artificially split), the reduced rate can apply to those elements. If a single price is charged for separate supplies, a fair and reasonable apportionment may be needed.

Guidance on single and multiple supplies and VAT apportionment can be found in VAT guide (VAT Notice 700).

Free meals promotions

Under the general VAT rules, where elements are combined to form a single supply, the VAT treatment normally applies to the whole supply. As a result, where children’s meals are provided for free or at a nominal cost as part of a single supply of catering the entire package will normally be subject to the standard rate. For example, kids eat for free or for £1 where a qualifying adult meal is purchased.

Where children’s meals are genuinely supplied separately and not artificially split, the reduced rate may apply to those supplies. If a single price is charged for a mix of separate supplies, a fair and reasonable apportionment may be appropriate. Where an apportionment is made, you should keep records of how this calculation is undertaken and any other relevant information.

You can find out more about VAT supply and consideration in VATSC11113 - Supply: Single and multiple supplies: HMRC’s approach: The general approach.

Time of supply

The reduced rate applies to supplies of a right of admission for a date falling between 25 June 2026 and 1 September 2026 (inclusive). Tickets bought during the period for admission on or after 2 September 2026 remain subject to the standard rate.

Where supplies are paid for in advance, businesses may opt to apply the lower rate of VAT on the supply in keeping with the existing change of rate provisions. This applies to all prepayments, including those which may have taken place in advance of the announcement.

Prepayments

Where you have already accounted for VAT at the standard rate on advance payments for admissions before 25 June 2026 and later decide to apply the temporary reduced rate, you should make the appropriate adjustment in your VAT account on or after 25 June 2026 when the legislation came into force.

For advance payments received between 3 June 2026 and 25 June 2026, you may choose to account for VAT at the reduced rate of 5%, provided the admission is to a qualifying attraction during the period of the relief. You should keep a clear record of when you decided to apply the reduced rate and account for any adjustment in line with the normal VAT accounting rules.

Any payments received for rights to admissions which take place once the relief ends on 1 September 2026 will be subject to the standard rate.

Businesses should apply the normal VAT rules on time of supply when determining the correct rate of VAT. Where a customer has prepaid and VAT is recalculated at the reduced rate, any overpaid VAT should be passed back to the customer.

For more information on tax points and the specific change of rate provisions, read VAT guide (VAT Notice 700).

Flat rate scheme supplies

These changes do not affect the Flat Rate Scheme. If you use the scheme, continue to apply your current percentage to calculate your VAT liability. For more information read VAT Flat Rate Scheme.

More information

You can find help and resources in the business toolkit on the Great British Summer Savings GOV.UK campaign page.

You can find more information on help with VAT compliance controls — GfC8.

Continue to use existing VAT guidance to work out the VAT liability of your supplies.

If you have questions about this change, contact VAT: general enquiries.