5% Summer VAT Rate Is About to End

Businesses benefiting from the temporary 5% VAT rate on qualifying children’s meals and family attractions need to prepare for the end of the relief.

The reduced rate applies until 1 September 2026 inclusive, after which qualifying supplies return to their normal VAT treatment. The temporary cut covered certain children’s meals, cinema and theatre tickets, and admission to attractions such as zoos, theme parks and soft-play centres.

Businesses should make sure their till, accounting and VAT systems apply the correct rate from 2 September and retain clear records supporting transactions made during the relief period.