VAT on children's meals and family tickets cut to 5% for summer 2026

The UK government's Great British Summer Savings scheme cuts VAT from 20% to 5% on children's restaurant meals and admission tickets to cinemas, zoos, aquariums and theme parks from 25 June to 1 September 2026. The temporary measure applies across England, Wales, Scotland and Northern Ireland. Businesses must update point-of-sale systems to distinguish eligible children's items. The policy mirrors a Covid-recovery hospitality relief from 2020, but targets family spending more narrowly.