The UK will apply a temporary 5% VAT rate to children's meals, admission tickets to theatres, cinemas, concerts, exhibitions, shows, and family attractions from 25 June 2026 to 1 September 2026 inclusive. The reduced rate ends on 1 September 2026, after which the standard rate resumes.
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Key Takeaways
The temporary reduced rate is 5% and applies from 25 June 2026 to 1 September 2026 inclusive.
It takes effect on 25 June 2026.
The temporary rate ends on 1 September 2026, inclusive.
Eligible supplies include children's meals, admission tickets to theatres, cinemas, concerts, exhibitions, shows, and all admission tickets to family attractions suitable for children.
No, the 5% rate applies only to supplies for children; adult consumers are not eligible.
Primary source
Read the full article at UK GovernmentThis summary was published on VATfaqs.com on 21 May 2026. It relates to VAT developments in United Kingdom. The original source is UK Government.
