News
VAT Rate Reduced for Families over the Summer Holidays
27 - 05 - 2026
The Government has announced a reduced VAT Rate for family activities over the Summer Holidays.
The
Government has announced a reduced rate of VAT on Children’s meals, certain
activities and transactions over the summer period. The VAT rate will be
reduced from 20% to 5% on qualifying items. The reduced rate of 5% will apply
from 25 June 2026 to 01 September 2026 inclusive.
The
temporary reduced rate will apply to:
1. Children’s meals
where both of the
following conditions are met:
Ø
The
meal is held out for sale only as a meal for children
Ø
The
meal is supplied as part of catering services by a restaurant, Café or similar
establishment for consumption on the premises.
2. Children’s cinema, theatre,
show and concert tickets;
Reduced rate applies to
children’s admission tickets to:
Ø
Cinema
screenings
Ø
Theatrical
performances, shows and concerts
Ø
Exhibitions.
3. Admission to certain
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:
Ø
Amusement
parks and fairs – including water parks and theme parks but excluding
pay-per-ride attractions
Ø
Circuses
Ø
Adventure
parks
Ø
Museums
Ø
Zoos
Ø
Soft
play centres, indoor bounce parks and indoor play facilities
Ø
Observation
attractions
