Great British Summer Savings 2026
5 June 2026 • Sarah Medcraf
From 25 June 2026 to 1 September 2026 the government is introducing a temporary reduced rate of VAT on children’s menu meals in restaurants and family leisure activities over the summer period, cutting VAT from 20% to 5%.
HMRC will also be hosting webinars for businesses.
The reduced rate of VAT during the children’s summer holidays
Businesses can register for our live webinar, during which they’ll cover:
• the background to the VAT temporary reduced rate
• who can apply the reduced rate
• what supplies are covered
• bundles and mixed supplies
• time of supply
• where to find more information
Great British Summer Savings will be a targeted and temporary scheme to reduce the costs of children’s meals in cafés and restaurants, children’s tickets for theatres and cinemas, in addition to tickets for everyone for attractions like soft play, adventure centres, and theme parks.
Businesses can find out what this means for them here: Revenue and Customs Brief 5 (2026): Temporary reduced rate of VAT for children’s meals, tickets and family attractions.