Summer holiday for (some) VAT rates

The government has introduced a temporary 5% VAT rate on certain family and children's activities to help support the hospitality and tourism sectors during the school holidays.

From 25 June 2026 to 1 September 2026, the temporarily-reduced VAT rate applies to children's meals, children's admission tickets and entry to family attractions.

The new rules also explain how the 5% VAT rate applies to tickets that cover multiple visits or admissions during this period.

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