UK lowers the VAT rate on children’s meals kid’s tickets to cinemas and theatres, and entry to attractions

Who this will interest: businesses in the hospitality and live entertainment sector.

Key point(s): The UK Government has decided to lower the VAT rate on children’s meals kid’s tickets to cinemas and theatres, and entry to attractions from 20% to 5%. The reduced rate will apply between 25 June and 1 September 2026

Essentia’s take: The reduced rate may help the hospitality and live entertainment sector, however it comes with administrative duties and costs that have to be suffered both at the step down and step back up of rates.

Action points: Businesses that can apply the reduced rate should ensure their invoicing / ticketing systems, marketing material etc are in line with the requirements outlined in the law.

In detail

A reduced rate of 5% will apply between 25 June and 1 September 2026 to kid’s tickets to cinemas and theatres, and entry to attractions.

The reduced rate applies to children’s meals defined as meals served from a children’s menu and marketed, presented and priced as children’s meals.

The reduced rate applies to children’s admission tickets to:

• cinema screenings
• theatrical performances, shows and concerts
• exhibitions

A children’s ticket is one that is held out for sale only as a right of admission for a child, based on how it is marketed, priced and presented by the supplier.

The reduced rate also applies to charges made for a right of admission to certain attractions:

• amusement parks and fairs, including water parks and theme parks (excluding pay-per-ride attractions)
• circuses
• adventure parks, including outdoor adventure centres
• museums and similar cultural facilities, including planetariums, heritage sites, nature reserves and botanical gardens
• zoos, aquariums, wildlife parks and farm visitor attractions
• soft play centres, indoor bounce parks and indoor play facilities
• observation attractions, including viewing platforms, towers and observation wheels

Only supplies of admission to these types of attractions fall within the scope of the relief.

The reduced rate applies to all customers, regardless of age.

Impact for businesses

Businesses that provide the above goods and services should consider the required preparations for applying the reduced rate as soon as possible. This will typically involve:

• amendments to the invoicing / ticketing systems;
• changes to the tax code mapping of the above mentioned transactions;
• ensuring their marketing material is in line with the VAT treatment (the children’s meals and tickets have to be advertised as such).

As the measure is only temporary, the changes will need to be reversed after 1 September 2026.

If you would like to know more about the application of the reduced rate, please reach out to us.