The UK government has introduced a temporary VAT cut from 20% to 5% on a range of family-friendly activities, including cinema, theatre, attractions and children’s meals, running from 25 June 2026 until 1 September 2026. Businesses may choose to pass on the reduced rate, and the scheme also offers free local bus travel for children in England during August.
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BBC · 5 days ago
UK: The government’s temporary VAT cut for attractions reduces the rate from 20% to 5% until 1 September, aiming to boost visitor numbers. The scheme, introduced on 25 June, allows businesses to pass the discount to customers, with Hoo Zoo offering two-for-one tickets.
UK GOV · 6 days ago
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The United Kingdom’s Commercial Payments Bill will cap payment terms at 60 days and introduce 8% interest on late payments, while the e-invoicing mandate requires all VAT-registered businesses to exchange structured invoices over Peppol by 1 April 2029. Both measures aim to tackle the £11 billion annual cost of late payments, but the article argues that e-invoicing alone is insufficient without process improvements.
The Carer · 8 days ago
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Key Takeaways
The VAT rate is reduced to 5% from 25 June 2026 to 1 September 2026.
Children’s and family tickets for cinemas, theatres, concerts, shows, exhibitions; admission tickets for attractions (amusement parks, zoos, soft play centres, nature reserves, wildlife parks); and children’s meals in restaurants (must be advertised and priced as a child’s meal, eaten in a restaurant or cafe, no alcoholic drinks).
No, there is no legal requirement; businesses may choose to apply the reduced rate.
Meals must be advertised and priced as a child’s meal, eaten in a restaurant or cafe, cannot include alcoholic drinks, and takeaways are excluded.
During August 2026 for children aged 5‑15 in England (excluding London).
Primary source
Read the full article at GuardianThis summary was published on VATfaqs.com on 20 June 2026. It relates to VAT developments in United Kingdom. The original source is Guardian.
