Revenue and Customs Brief 5 (2026): Temporary reduced rate of VAT for children's meals, tickets and family attractions

This brief explains a temporary reduced rate of VAT of 5% that will apply to:

• certain supplies of children’s meals
• children’s admission to theatres, cinemas, concerts, exhibitions and shows
• all admission tickets to attractions suitable for families with children

The reduced rate will apply from 25 June 2026 to 1 September 2026 (inclusive).