The Government has announced a temporary reduction in VAT to help families on days out. 

From 25 June 2026 to 1 September 2026 (inclusive), the rate of VAT will reduce from standard rate of 20% to reduced rate of 5% on both children’s and family admissions at the following attractions:  

  • Theme parks, 
  • Concerts. 
  • Theatres. 
  • Exhibitions. 
  • Shows. 
  • Cinemas, 
  • Zoos, aquariums, wildlife parks and farm attractions, 
  • Circuses. 
  • Fairs (excludes pay-per ride), 
  • Amusement parks. 
  • Adventure and water parks, including outdoor adventure centres, 
  • Observation attractions including platforms, wheels and towers, 
  • Soft play centres. indoor bounce and indoor play areas, 
  • Museums and cultural attractions including planetariums, heritage sites, nature reserves and botanical gardens, 
  • Other family focused attractions. 

(Sporting events, leisure activities, and sports facilities are excluded from these changes. Attractions currently operating under a VAT exemption are outside the scope of these changes).  

The reduced rate will apply to the entire ticket price if the ticket is for a child or if a family/multi-ticket includes at least one child. 

Where admission forms part of a package, only the admission element qualifies for the reduced rate.  

However, a combined child’s entry and meal package will fully qualify for the reduced rate, as the meal is covered by the temporary relief on children’s meals. 

For tickets purchased before 25 June 2026 for visits during the period, businesses can reduce their previously declared output VAT on their next return.  

If the total adjustment exceeds £10,000, a separate voluntary disclosure must be submitted to HM Revenue and Customs. The Government expects customers to receive the benefit of the refund.  

Tickets bought between 25 June and 1 September 2026 that also include repeat visits after this period only qualify for the reduced rate if they cost the same as a single-day entry. 

These changes combined with the temporary VAT cut on children’s meals means business owners have exciting marketing opportunities and important accounting adjustments to navigate this summer.