Temporary reduced VAT rate for children's meals, tickets and family attractions added

HM Revenue & Customs has added a temporary reduced rate of VAT for certain supplies of children's meals, tickets and family attractions, applying from 25 June 2026 to 1 September 2026, according to its guidance on VAT rates on different goods and services¹. The same update removed information about the temporary reduced rate that applied from 15 July 2020 to 31 March 2022¹.

The guidance states that from 25 June 2026 to 1 September 2026 a temporary reduced rate applies to certain supplies of children's meals¹. Over the same dates it applies to children's admission to theatres, cinemas, concerts, exhibitions and shows, and to all admission tickets to certain attractions suitable for families with children¹. The guidance does not give the percentage rate for these supplies in the text, and the rate itself has not been reported in the material available.

The page also carries other VAT rates and reliefs. Energy-saving materials installed in residential accommodation and certain charitable buildings are subject to VAT relief at 0% until 31 March 2027, including air source heat pumps, wood fuelled boilers, central heating and hot water controls, draught stripping and ground source heat pumps¹. Energy-saving materials supplied on their own are standard-rated¹. The guidance states that the VAT rate for energy-saving materials in residential buildings in Great Britain is now 0%¹.

Other entries on the page include advertising services for charities at 0%, admission charges by charities as exempt, and physical education and sports activities as exempt¹. Education and vocational training provided by an eligible body other than a private school, and goods or services closely connected to it, are exempt¹. Food and drink for human consumption is usually zero-rated, but catering, alcoholic drinks, confectionery, crisps and savoury snacks, hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water are always standard-rated¹. Goods exported outside the UK are zero-rated, subject to conditions¹.

Why it matters for households

The temporary reduced rate covers a defined summer window, 25 June 2026 to 1 September 2026, so the VAT charged on the qualifying children's meals, admission tickets and family attraction tickets changes only for supplies made in that period¹. Families buying those items inside the window are charged at the temporary reduced rate; outside it, the usual rate for the supply applies. The earlier temporary reduced rate that ran from 15 July 2020 to 31 March 2022 no longer appears in the guidance¹.

The energy-saving materials relief at 0% runs to 31 March 2027 for installed goods in the listed categories, while buying the same materials without installation is standard-rated¹. Domestic electricity, gas, heating oil and solid fuel are charged at 5%, and water supplied to households at 0%¹.

What happens next

The temporary reduced rate for children's meals, tickets and family attractions ends on 1 September 2026¹. The 0% relief for energy-saving materials installed in residential accommodation and certain charitable buildings runs until 31 March 2027¹. The guidance page was last updated on 10 July 2026¹.