Chancellor Rachel Reeves has announced a temporary VAT cut from 20% to 5% on children’s activities and family attractions, running from 25 June to 1 September 2026. The “Great British Summer Savings” scheme is designed to make days out more affordable during the school holidays — here’s what it means for your family.
What’s Covered by the 5% VAT Rate?
Between 25 June and 1 September 2026 (see the government’s full fact sheet for detailed eligibility guidance), the reduced rate applies to:
Children’s meals in restaurants — meals served from a children’s menu and marketed for children, consumed on the premises.
Children’s cinema, theatre, concert and exhibition tickets — children’s tickets at participating venues.
Admission to family attractions — theme parks, amusement parks, fairs, zoos, wildlife parks, soft play centres, adventure parks, museums, circuses, nature reserves and observation decks. Both child and adult admission tickets qualify at these venues, as do family tickets combining adult and child entry.
The start date of 25 June was chosen to coincide with the beginning of Scottish school holidays, with the 1 September end date covering the holiday period across all four UK nations.
What Doesn’t Qualify?
- Adult-only restaurant meals (only children’s menu items qualify)
- Individual adult cinema or theatre tickets without a family bundle
- Takeaway food — restaurant meals must be eaten on the premises
- Online streaming, home entertainment or digital tickets for non-live events
- Accommodation, hotels and holiday parks
- Alcohol served alongside children’s meals
How Much Could You Save?
Theme park visit for a family of four — if tickets cost £200, the VAT element drops from around £33.33 to £9.52, a saving of roughly £23.81.
Children’s cinema tickets at £8 each — VAT falls from £1.33 to about 38p, saving around 95p per child.
A children’s restaurant meal costing £12 — VAT drops from £2.00 to 57p, saving about £1.43 per meal.
Over a full summer of outings, a typical family could save £50–£100 or more. The government expects businesses to pass the full saving on at the till.
Free Bus Travel for Children in August
Children aged 5 to 15 in England will also travel free on participating local bus services throughout August 2026. London’s existing Zip Card scheme continues separately. This doesn’t apply in Scotland, Wales or Northern Ireland (devolved transport policy), and the government is still confirming which services will participate.
How to Make the Most of It
Book within the window. The 5% rate applies only between 25 June and 1 September 2026.
Choose children’s menus when eating out. Only meals from a designated children’s menu qualify — adult meals stay at 20%.
Buy family tickets where available. Family bundles at cinemas and attractions should benefit from the lower rate, whereas individual adult-only tickets may not.
Combine with free bus travel. If you’re in England, use the free bus scheme in August to cut transport costs too.
Check pre-booked tickets. If you’ve already booked, contact the provider about a potential price adjustment for visits within the relief period.
Keep your receipts. Compare pricing before and after 25 June to check the saving is being passed on.
What Are People Saying?
Fiona Eastwood, CEO of Merlin Entertainments (Alton Towers, Legoland, Madame Tussauds), called it “great news for the UK’s visitor economy and for families planning trips this summer.” Odeon and Vue cinemas have both confirmed they will pass on the reduction.
Martin Lewis, founder of MoneySavingExpert.com, welcomed the move on BBC Radio 5 Live, saying it was the kind of measure he’d been urging the government to introduce — something where people can see a direct benefit.
Speaking in the House of Commons, the Chancellor said the scheme would help families “enjoy the weekend treats, the days out, the small plans that make life enjoyable during the cost of living squeeze while supporting the businesses that depend on summer footfall.”
The Bottom Line
The Great British Summer Savings scheme is a time-limited measure, but the savings add up — particularly for families with several children who are regular visitors to cinemas, restaurants and attractions. Plan ahead, book within the 25 June to 1 September window, and check that the businesses you’re visiting are passing on the saving.
We’ve covered the new 55p mileage allowance rate, announced alongside this scheme, in a separate guide.
