Temporary VAT relief for family activities: what businesses need to know

Great British Summer Savings 2026: temporary VAT relief for family activities

The government has announced a temporary reduction in VAT for certain family-focused activities and children’s meals over the 2026 school summer holiday period.

From 25 June 2026 to 1 September 2026, eligible supplies will be subject to VAT at 5% instead of the standard 20% rate. The measure is intended to reduce the cost of selected summer activities for families and support increased customer demand for qualifying businesses.

What does the relief apply to?

The reduced rate applies to specific supplies, including certain children’s meals, children’s admission to cinemas, theatres, concerts, exhibitions and shows, and admission tickets to certain family attractions.

For children’s meals, the reduced rate applies where the meal is marketed, presented and priced as a children’s meal and is supplied as part of catering services by a restaurant, café or similar establishment for consumption on the premises. Takeaway meals do not qualify.

For cinemas, theatres, exhibitions, concerts and shows, the reduced rate generally applies to children’s tickets. Where a qualifying family ticket is sold for a single price and includes at least one child admission, the whole family ticket may qualify.

For qualifying attractions, the reduced rate can apply to admission tickets for customers of any age. Examples include amusement parks, fairs, theme parks, adventure parks, zoos, aquariums, wildlife parks, farm visitor attractions, soft play centres, museums and observation attractions.

What is not covered?

The relief does not apply to every leisure or hospitality supply. For example, standalone adult tickets to cinemas or theatres generally remain standard-rated unless they form part of a qualifying family ticket. Sporting activities, sports events and use of sports facilities are not included. Separate sales of food, merchandise, upgrades or other add-ons remain subject to their normal VAT treatment.

Season tickets or repeat-entry tickets may also need careful review. Where a ticket permits repeat entries outside the relief period, it will not normally qualify unless it is priced the same as a standard single-entry ticket.

What should businesses do now?

Businesses that may be affected should review their pricing, till systems, VAT coding, booking platforms and customer communications before the relief begins. It will also be important to identify which supplies qualify, particularly where packages, bundles, family tickets or optional extras are sold.

Where advance sales have already been made for admission during the relief period, businesses may be able to apply the lower VAT rate under the change of rate provisions. If VAT has already been accounted for at the standard rate and the business chooses to apply the lower rate, the business should make the necessary adjustments in its VAT records.

HMRC guidance notes that businesses should continue to apply normal VAT rules when deciding the correct VAT treatment, especially for mixed supplies and bundles.

How we can help

If your business sells children’s meals, tickets, admissions or family activity packages, this temporary VAT relief could affect your pricing, bookkeeping and VAT return process. We can help you review whether your supplies qualify, set up the correct VAT codes, and ensure your records support the treatment applied.

Please contact us if you would like to discuss how the temporary VAT reduction applies to your business.