From 25 June 2026 to 1 September 2026 the UK Government is introducing a temporary reduced rate of VAT on children’s menu meals in restaurants and family leisure activities over the summer period, cutting VAT from 20% to 5%.
Great British Summer Savings will be a targeted and temporary scheme to reduce the costs of children’s meals in cafés and restaurants, children’s tickets for theatres and cinemas, in addition to tickets for everyone for attractions like soft play, adventure centres, and theme parks.
Businesses can find out what this means for them on GOV.UK: Revenue and Customs Brief 5 (2026): Temporary reduced rate of VAT for children’s meals, tickets and family attractions.