The reduced rate of VAT as part of the Great British Summer Savings package – guidance

It covers:

• certain supplies of children’s meals
• children’s admission to theatres, cinemas, concerts, exhibitions and shows
• all admission tickets to certain attractions suitable for families with children

The reduced rate will apply from 25 June 2026 to 1 September 2026 (inclusive).

This briefing paper attempts to provide insight to hospitality and tourism businesses on how this will operate and answer a number of questions that have been posed. This is not legal or tax advice and is based on HMRC guidance. Legislation to enact the change was published on 3^rd June, with a tax information note also soon to be published. Text below in italics is a verbatim extract from the guidance.