VAT Cut on Family Days Out Summer 2026: Theme Parks, Cinemas and Restaurants Cheaper from 25 June

What Activities Qualify for the VAT Cut

The reduced 5% VAT rate applies to a specific list of activities between 25 June and 1 September 2026. Not every family activity qualifies, so it is worth checking before booking.

Admission tickets for both adults and children qualify at the following types of attraction: amusement parks and theme parks (excluding pay-per-ride attractions), water parks, circuses, adventure parks and outdoor adventure centres, museums, 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, and observation attractions including viewing platforms, towers and observation wheels.

For cinemas, theatres, exhibitions, concerts and shows, the reduced rate applies to children's and family tickets only, not to adult-only tickets for the same event.

Children's meals served in restaurants qualify where they are served from a dedicated children's menu and marketed, presented and priced as children's meals. The meal must be for consumption on the premises.

How Much Do Families Actually Save

The saving depends on whether the business passes on the full VAT reduction. The government expects qualifying businesses to pass on the saving by lowering the prices people pay at the till. Businesses that pass on the full benefit see the following illustrative savings for a family of two adults and two children, based on figures published by HM Treasury:

Free Bus Travel for Children in August

Separately from the VAT relief, all children aged 5 to 15 in England will be able to travel free on any local bus service throughout August 2026. London already operates its own free travel scheme for this age group via the Zip Card. The August bus travel measure is designed to help families access summer activities without the cost of transport.

The free travel applies to local bus services in England outside London. Children in Wales, Scotland and Northern Ireland are not covered by this specific measure, as transport policy is devolved.

What Does Not Qualify

Sports facilities are not included in the VAT reduction. Certain sports supplies are already exempt from VAT when provided by eligible non-profit bodies, such as swimming at a community pool. Pay-per-ride attractions within amusement parks are also excluded. Season tickets only qualify if they are priced the same as a standard single-entry ticket and are solely for use within the relief period of 25 June to 1 September.

When Does It Start and What Should Families Do

The reduced VAT rate takes effect from 25 June 2026 and runs to 1 September 2026. Businesses are expected to update pricing at the point of sale to reflect the lower rate. For bookings made before the legislation is in place, businesses may opt to apply the reduced rate or refund the VAT saving to customers who have already paid.

HMRC has published separate guidance for businesses on how the rules apply in specific circumstances. Families planning summer activities do not need to take any action to claim the saving. The reduction should be reflected in the price shown at point of purchase.

Does the VAT cut apply to online ticket purchases?

The VAT relief applies to eligible admission tickets and children's meals sold between 25 June and 1 September 2026. Online purchases made during this period for activities taking place during this period should qualify. Businesses are required to apply the 5% rate of VAT on eligible sales made during the relief period. HMRC guidance published alongside the legislation sets out the precise rules for advance and online sales.

Does the VAT cut apply in Scotland and Northern Ireland?

Yes. VAT is a reserved tax matter and applies across England, Wales, Scotland and Northern Ireland. The reduced 5% rate applies to qualifying activities regardless of which part of the UK the attraction or restaurant is located in. The free bus travel for children in August, however, applies to England only, as transport is devolved.

Will all attractions lower their prices?

The government expects businesses to pass on the saving but there is no legal requirement to do so. The saving figures quoted by HM Treasury are illustrative maximums based on full pass-through. Attractions and restaurants may choose to absorb all or part of the VAT reduction rather than lowering prices. Consumers should check prices at point of purchase.

What is the difference between a children's ticket and a family ticket for the VAT cut?

For cinemas, theatres, exhibitions, concerts and shows, the reduced rate applies specifically to children's tickets and family tickets. Adult-only tickets for the same event do not qualify. For attraction admissions such as theme parks, zoos and soft play, the reduced rate applies to all admission tickets regardless of whether the ticket is for a child or an adult.

Do the VAT savings apply to memberships and annual passes?

Season tickets and repeat-entry passes qualify only if they are priced the same as a standard single-entry ticket and are solely for use within the relief period of 25 June to 1 September 2026. Annual memberships that permit access outside this period do not qualify unless priced at the same level as a single-entry ticket.