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Summer 26 VAT Changes

Written by Tony Shackleford on .

The Chancellor has announced the ‘Great British Summer Saving Scheme’.

The main VAT measures are:

Reduced VAT rate to be charged on childrens meals.

Reduced VAT rate to be charged on childrens tickets for certain attractions.

VAT on childrens meals

For relevant childrens meals sold between 25 June 2026 and 31 August 2026 a lower VAT rate will be applied of 5%. The rate applies where the following 2 conditions are met: a) the meal is held out for sale only as a meal for children and b) the meal is provided by a restaurant, cafe or similar establishment for consumption on the business premises.

VAT on childrens tickets

The 5% reduced VAT rate applies to childrens tickets to theme parks, cinemas, zoos fairs and soft play areas. The reduced rate of VAT is also a temporary measure.