The temporary 5% VAT rate on qualifying children’s meals, children’s tickets and admission to certain family attractions applies from 25 June to 1 September 2026 inclusive. From 2 September, those supplies return to their normal VAT treatment, generally 20% where they would otherwise be standard-rated.
If you run a café, cinema, theatre, soft play centre, zoo, theme park or similar attraction, check your till settings, bookings and pricing now. If your VAT return checklist has not been updated since June, review it before the change.
What the reduced rate covers
The relief applies to children’s meals held out for sale only as children’s meals and supplied for consumption on the premises. It also covers children’s tickets to cinemas, theatres, concerts, shows and exhibitions, plus qualifying family tickets including at least one child. At specified family attractions, the 5% rate applies to admission for customers of all ages.
For combined transactions, VAT on mixed supplies and bundled services explains why each element needs consideration.
| Supply | Up to 1 September 2026 | From 2 September 2026 |
|---|---|---|
| Children’s meal from a dedicated children’s menu, eaten in | 5% | 20% |
| Takeaway children’s meal | Normal VAT rules | Normal VAT rules |
| Child ticket to cinema, theatre, concert, show or exhibition | 5% | 20% |
| Qualifying family ticket including at least one child | 5% | 20% |
| Standalone adult cinema or theatre ticket | 20% | 20% |
| Admission to a qualifying family attraction | 5% | Normal VAT rules |
| Sport or use of sports facilities | Normal VAT rules | Normal VAT rules |
| Merchandise and separately supplied extras | Normal VAT rules | Normal VAT rules |
Takeaway meals do not qualify for this temporary relief, but that does not mean every takeaway item is automatically standard-rated; its normal VAT treatment continues to apply.
Advance bookings and prepayments
For admissions, qualifying visits between 25 June and 1 September can benefit from the relief. Admission on or after 2 September remains subject to the normal rate even if payment was taken earlier.
Need Help With Your Accounts Or Tax?
Whether you need support with self assessment, VAT returns, payroll, bookkeeping, CIS, company accounts or corporation tax, Asmat & Co Accountants can provide clear, practical advice for your business or personal finances.
HMRC’s change-of-rate provisions can allow 5% to be applied to qualifying advance payments for visits during the relief period. Where VAT previously accounted for at 20% is recalculated at 5%, HMRC says the overpaid VAT should be passed back to the customer. See VAT on deposits and advance payments for more on tax points.
Bundles, promotions and passes
A “kids eat free” offer forming a single catering supply with an adult meal will normally remain standard-rated. Party packages containing admission plus non-qualifying elements such as an entertainer or goody bag will also usually be standard-rated where they form one supply.
Where genuine separate supplies are sold for one price, a fair and reasonable apportionment may be required. Keep your workings and use the proper process for correcting VAT return errors where necessary.
Season or multi-visit passes also need checking. A pass allowing repeat entry outside the relief period generally does not qualify unless it costs the same as a single-day admission.
The temporary change does not alter Flat Rate Scheme percentages. Businesses should continue applying their normal percentage. Our guides to VAT schemes for small businesses, input and output VAT and VAT invoice requirements can support the wider review. Full details are in Revenue and Customs Brief 5 (2026).
Frequently asked questions
When does the 5% VAT rate end?
1 September 2026 is the final qualifying day. Normal VAT treatment resumes from 2 September.
Does it apply to takeaway children’s meals?
No. The temporary relief applies only to qualifying children’s meals consumed on the premises.
Do adults get 5% VAT at family attractions?
Yes, at qualifying attractions. For cinemas, theatres, concerts, shows and exhibitions, the relief is limited to qualifying children’s tickets and family tickets.
Do prepaid customers need a refund?
Where a qualifying prepayment is recalculated at 5%, HMRC says the overpaid VAT should be passed back to the customer. Regular quarterly VAT checks can help identify adjustments.
Get the switch-back right
Our VAT return accountant service can help review August takings, advance bookings and September VAT treatment. We also provide payroll services and sole trader accounting.
Speak to our accountants in Slough or our accountants in Reading before the temporary rate ends.
Need Help With Your Accounts Or Tax?
Whether you need support with self assessment, VAT returns, payroll, bookkeeping, CIS, company accounts or corporation tax, Asmat & Co Accountants can provide clear, practical advice for your business or personal finances.
