HMRC has announced a temporary reduced VAT rate of 5% will apply to the supply of children’s meals, tickets, and family attractions from 25 June 2026 to 1 September 2026 – Revenue and Customs Brief 5 (2026).

The brief explains a temporary reduced rate of VAT of 5% that 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

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

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.

Attractions

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.

This Brief will be 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