A temporary VAT rate will apply from June to September 2026 to certain family attraction tickets and children’s meals.
HMRC have announced a temporary VAT rate of 5% on entry fees and children’s meals from 25 June 2026 to 1 September 2026 inclusive. The relief forms part of the government’s Great British Summer Savings scheme and applies to three main categories of supply:
- All admission tickets to certain attractions suitable for families with children
- Children’s admission to theatres, cinemas, concerts, exhibitions and shows
- Some supplies of children’s meals.
1. Group-Wide Family Attractions (Applies to ALL Customers)
For specified family-focused venues, the 5% VAT rate applies to entry tickets for all visitors, including adults, provided the attraction is suitable for families with children. In practice, this means the relief can apply across a wide range of family attractions, including the following qualifying venues:
- Theme parks, amusement parks
- Water parks
- Zoos
- Aquariums
- Safari parks
- Wildlife attractions.
- Fairs
- Circuses
- Soft-play centres
- Indoor play facilities.
- Museums
- Heritage attractions
- Botanical gardens
- Nature reserves.
It is important to note that existing exemptions take precedence. If your venue benefits from the Cultural VAT exemption, your entry fees remain exempt.
2. Performance and Event Venues (Applies only to Children/Family Tickets)
The position is narrower for shows, exhibitions and performance spaces. Here, the 5% rate does not apply to standard adult tickets and is strictly limited to tickets marketed, priced, and presented as intended for children or family bundles.
The qualifying categories are set out below:
- Theatres
- Cinemas
- Concerts and live music shows
- Exhibitions
- Cultural events.
Exclusions
There are also important exclusions to bear in mind. If your venue already benefits from the cultural VAT exemption, your entry fees remain exempt.
The 5% rate applies solely to the right of admission, and you cannot opt into the 5% scheme to reclaim input tax on those admission tickets.
Retail purchases, parking, event upgrades, and generic merchandise remain at the 20% standard rate.
Entry fees for spectators at sporting competitions or fees to participate in sports tournaments remain standard-rated or follow separate sports exemption rules.
3. Children’s Meals
The temporary 5% rate can also apply to certain food and drink sales, but only where strict conditions are met. For children’s meals to qualify, they must satisfy the presentation and service requirements set out below:
- Dedicated Kids’ Menus – The foods must be explicitly marketed, priced, and sold from a dedicated children’s menu, kids’ meal deal, or distinct children’s section of a main menu
- On-Premises Consumption – The food must be supplied for eating on the business premises (e.g., dine-in at restaurants, cafes, pubs, or within designated seating areas at theme parks and attractions).
- Where those conditions are met, the relief covers both hot and cold food and drink items, provided they are structured as a child’s portion or meal.
Exclusions
However, there are a number of important exclusions for takeaway sales and other non-qualifying supplies:
- Cold takeaway food remains zero-rated
- Hot takeaway meals remain standard-rated at 20%
- Regular menu items or smaller portions of adult meals requested for a child do not qualify if they are not explicitly designated on the children’s menu. These remain at 20%.
- Any meals that are served with an alcoholic drink are also specifically excluded from the temporary VAT rate reduction!
- Sales from automated vending machines do not qualify for the reduced rate.
Next Steps
Trustees and finance personnel should review whether any of the charity’s admissions, tickets or catering supplies fall within the temporary 5% VAT relief, and ensure pricing, systems and VAT treatment are updated correctly for the applicable period.
If you would like to discuss further, please get in touch with our Charities & Non-Profit team.
Please note that this content is not intended to give specific technical advice. It is designed to highlight some of the key changes rather than provide an exhaustive explanation of the topics. Professional advice should always be sought before action is either taken or refrained from as a result of information contained herein.
