From June 25 to September 1, VAT will be slashed on eligible activities to help families save money (Image: Getty)
HM Revenue and Customs (HMRC) has confirmed a tax cut on summer holiday days out, trips and attractions from June 25 to help families save money this summer.
From next Thursday, the VAT rate on tickets for attractions including theme parks, zoos, museums, theatres, cinemas and soft play, among others, will be cut from 20% to 5%, as will the cost of children’s meals in restaurants and cafes at the same rate. The changes will apply across the whole of the UK from June 25 until September 1 as part of a recently announced package to ease the impact on the cost of living from the Iran war.
The Great British Summer Savings is a “targeted and temporary scheme” to help families enjoy days out together for less over the summer, and is estimated to cost around £300 million.
HMRC has now confirmed the temporary VAT cut in a policy paper published today (June 19), with the reduced rate to remain in place between June 25 and September 1 inclusive.
HMRC said: “This measure introduces a temporary UK-wide reduced rate of VAT of 5% from 25 June 2026 to 1 September 2026 on certain supplies in the hospitality and tourism sectors.
“The reduced rate applies to qualifying children’s meals for consumption on the premises and to certain rights of admission. For shows, exhibitions, theatres, concerts and cinemas, it applies only to admissions held out for sale only as a child admission or as a family admission which includes one or more children.
“It also applies to admission tickets for any customer to specified family attractions which includes circuses, fairs, amusement parks, adventure parks, soft-play centres, zoos, observation attractions, farm visitor attractions, nature reserves, museums and similar cultural facilities, subject to the exclusions and conditions in the legislation.”
The 5% VAT rate will apply across England, Wales, Scotland and Northern Ireland to all of the following:
Children’s and family tickets for cinemas, theatres, concerts, shows and exhibitions
Admission tickets, for both children and adults, to a range of attractions, including: amusement parks, fairs, museums, zoos, soft play centres, circuses, adventure parks, nature reserves, wildlife parks and observation attractions.
HMRC added: “The measure is expected to have a positive impact on individuals and households that purchase qualifying children’s meals and admissions during the period of the temporary reduced rate, to the extent that businesses pass on the VAT reduction in the prices they charge. Individuals will not have to do anything other than familiarise themselves with the changes.
“The measure will have a positive impact on family formation, stability or breakdown by potentially reducing the cost of certain meals and admissions. This measure is expected overall to have no impact on individual experience of dealing with HMRC as the change does not change any tax obligation for them.”
The government said it expects businesses to pass on VAT savings to customers until the savings scheme ends on September 1.
In England, the scheme also includes free bus travel for children aged between five and 15 during the school holidays in August to make it easier and more affordable for people to get out and about.
Commenting on the scheme as it was announced in May, Prime Minister Keir Starmer said: “When I think about the summer holidays, I think about the Lake District — where I went as a child and later made memories with my own family.
“I know how precious that time is, yet too many parents feel they have to hold back because the cost of living is still squeezing budgets.
“This summer we’re cutting the cost of a day out together – free bus travel for children aged five to 15 in England, and VAT slashed on a wide range of kid’s attractions – so families can afford more time together.”