From 25 June 2026 to 1 September 2026 (inclusive), the UK government has announced a temporary reduction in VAT on selected family activities to help ease the pressure of cost of living over the summer holiday period. VAT will be reduced from the standard rate of 20% to 5% on selected activities.
The aim of the scheme is to make family outings more affordable, enabling children and parents to enjoy activities like dining out, visiting cinemas and theatres, and attending attractions like soft plays centres and theme parks.
In addition to the VAT reduction, further support has been announced for families.
The VAT reduction will also be applied in the Isle of Man and will cover:
- Children’s meals served in restaurants for consumption on the premises
- Children’s and family tickets for cinemas, theatres, concerts, shows, and exhibitions
- Admission tickets (for both children and adults) to attractions, include:
- Amusement parks and fairs
- Museums and zoos
- Soft play centres and circuses
- Adventure parks, nature reserves, and wildlife parks
- Observation and visitor attractions
As well as supporting families, the scheme aims to benefit local businesses by encouraging an increase in visitor numbers over the summer period.
The VAT reduction will not apply to sport, including charges for spectating and for participating in sport or physical recreation.
Additional information on the temporary VAT reduction can be found on gov.uk.
