The government’s Great British Summer Savings initiative, announced last month, aims to help families manage summer living costs, especially those with children.
From 25 June to 1 September 2026, a temporary 5% VAT rate will apply to selected leisure and hospitality activities to make outings more affordable and support businesses.
Key measures include:
- Children’s meals in restaurants and cafés (must be dine‑in and clearly marketed as children’s options; takeaways excluded).
- Children’s entertainment such as cinema, theatre, and concert tickets.
- Family attractions (e.g. zoos, museums, amusement parks), with reduced VAT on all tickets, benefiting both children and adults.
Overall, the scheme offers short-term financial relief for families while encouraging spending across the UK’s leisure and hospitality sectors.
your questions answered
Who qualifies for the reduced VAT rate?
The reduced 5% VAT rate applies to specific goods and services rather than individuals. Any customer purchasing eligible children’s meals, entertainment tickets, or attraction admissions during the qualifying period will benefit, regardless of age.
Does the reduced VAT rate apply to takeaway food?
No, takeaway food is excluded. The reduced rate for children’s meals only applies when the food is consumed on the premises at a restaurant, café, or similar establishment.
Do adults benefit from the reduced VAT rate at attractions?
Yes. Although the initiative is aimed at supporting families with children, the reduced VAT rate applies to all admission tickets for qualifying attractions, meaning adults also benefit from lower prices.
Is this a permanent change to VAT rates?
No, the reduced rate is a temporary measure. It applies only between 25 June and 1 September 2026, after which VAT is expected to return to the standard rate unless further changes are announced.
