The UK government has confirmed a temporary cut in VAT from 20 per cent to 5 per cent on a range of family attractions, children's meals and family entertainment tickets, applying from 25 June to 1 September 2026. The scheme, branded Great British Summer Savings, was announced by Chancellor Rachel Reeves on Thursday and is set out in Revenue and Customs Brief 5 (2026).
What is covered
The reduced 5 per cent rate applies to admission tickets for both children and adults to amusement parks and fairs, water parks and theme parks, zoos and other animal attractions, museums and similar cultural facilities including planetariums, soft play centres, indoor bounce parks, and observation attractions such as viewing platforms and observation wheels. Pay-per-ride attractions are excluded.
For restaurant meals, the reduced rate applies to children's menu meals served for consumption on the premises, where the meal is marketed, presented and priced as a children's meal. Adults' meals are not covered. Children's and family tickets to cinema, theatre, exhibitions, shows and concerts also qualify.
Goods or services supplied separately, such as food sold inside an attraction or merchandise, remain subject to their normal VAT treatment.
Dates and geography
The reduced rate runs from 25 June 2026 to 1 September 2026 inclusive. HM Revenue and Customs has confirmed that the period was chosen to align with the start of Scottish school summer holidays and to cover the full UK school summer holiday window. The relief applies in England, Wales, Scotland and Northern Ireland.
Season passes or weekly tickets that allow repeat entry outside the relief window do not qualify unless the ticket is priced at the same level as a single-day entry.
Cost and funding
The Treasury estimates the cost of the scheme at around £300 million. To help fund it, the government is closing a tax loophole used by some UK-based oil and gas companies. A further measure provides free bus travel for children aged five to fifteen on local bus services in England throughout August.
Reeves told the House of Commons the measures were "targeted and responsible" and consistent with the government's strategy of reducing borrowing and meeting its fiscal rules. The announcement came one day before the Office for National Statistics published April 2026 borrowing figures showing public sector borrowing of £24.3 billion, the highest April reading since the pandemic.
Will it actually reach families?
The pass-through of temporary VAT cuts to consumer prices is patchy. During the 2020 hospitality VAT cut, UK Hospitality told its members that businesses were not obliged to reduce prices and many used the reduction to recover margin rather than pass it on. The current scheme's short window, just over two months, makes shelf-price changes administratively expensive for some operators.
The British Association of Leisure Parks, Piers and Attractions has welcomed the cut, with chief executive Paul Kelly describing it as "a very welcome and timely boost". Where the full 15 percentage points are passed through, a family ticket priced at £100 inclusive of VAT would fall to around £87.50, a saving of £12.50.
What businesses need to do
HMRC's published policy paper sets out the conditions in detail. Operators of qualifying attractions will need to apply the reduced rate to in-scope supplies on or after 25 June 2026 and to revert to the standard rate from 2 September 2026. The change is subject to the relevant statutory instrument being made.
Sport is excluded from the relief. Admission to sporting events, sports participation fees and use of sports facilities continue to be standard-rated or exempt under existing rules.
Editor's note
This is a news report based on HM Treasury and HMRC announcements on 21 and 22 May 2026. The scheme is subject to the statutory instrument being made and coming into force. For broader UK personal finance coverage, see the Kaeltripton explore index.
