VAT summer savings for family days out this summer

Families can expect lower costs on meals and days out this summer thanks to the government's new Great British Summer Savings 2026 scheme.

The temporary package introduces VAT summer savings across selected family attractions, entertainment venues and restaurants. The aim is to reduce the cost of school holiday activities and help households enjoy more time together.

Families across the UK will pay less for children's meals in restaurants, children's tickets to cinemas and theatres, and entry to a wide range of attractions during the school holidays.

Great British Summer Savings 2026: At a glance

• Runs from 25 June to 1 September 2026
• Cuts VAT on children's meals, cinema and theatre tickets, and entry to family attractions
• Applies to amusement parks, zoos, museums, soft play centres and more
• Doesn't apply to attractions already VAT-exempt, such as not-for-profit museums
  
  

What the Great British Summer Savings scheme means for families

The new measures reduce VAT on selected family activities and dining experiences across the UK.

For parents, this is a straightforward win: less to pay for the small things that make up a day out together. Think a kids' meal, a cinema trip, or an afternoon at a theme park.

The government expects the savings to lower the cost of summer activities and encourage more families to enjoy trips and experiences during the school break.

What qualifies for VAT summer savings?

The reduced VAT rate applies to:

• Children's menu meals served and consumed in restaurants
• Children's and family tickets for cinemas, theatres, concerts, shows and exhibitions
• Admission tickets for children and adults to a range of attractions, including:
  • Amusement parks
  • Fairs
  • Museums
  • Zoos
  • Soft play centres
  • Circuses
  • Adventure parks
  • Nature reserves
  • Wildlife parks
  • Observation attractions

To qualify, a meal needs to come from a children's menu and be marketed and priced specifically for children.

When does the scheme run?

The scheme starts on 25 June 2026, timed to match the start of the Scottish school holidays, and runs until 1 September 2026, covering the school break across all UK nations.

Season tickets and repeat-entry tickets don't qualify if they run beyond 1 September, unless they're priced the same as a standard single-entry ticket. Repeat-entry tickets that can only be used during the relief period are fine.

What's excluded?

Not every attraction is included. If a venue already benefits from a VAT exemption or zero-rating, it falls outside the scheme. That covers the cultural exemption, which applies to not-for-profit museums, zoos and theatres. These were already VAT-free, so there's no extra saving for them here.

Government response to Great British Summer Savings 2026

Prime Minister Keir Starmer pointed to the practical impact for families, highlighting free bus travel for children aged five to 15 in England, alongside the VAT cut on a wide range of children's attractions. As he put it: "this summer we're cutting the cost of a day out together... so families can afford more time together."

Chancellor Rachel Reeves framed the scheme as part of a wider package of cost-of-living support. As she put it: "Great British Summer Savings will support families with the little treats in life while boosting business across the UK."

She also pointed to the bigger economic picture, noting the UK now has "the fastest growing economy in the G7," and inflation continuing to fall. This, she says, is the backdrop that makes this kind of support possible.

Industry response to the VAT savings package

Businesses across the leisure, hospitality and cinema sectors have welcomed the announcement.

Fiona Eastwood, CEO of Merlin Entertainments, called it "great news for the UK's visitor economy and for families planning trips this summer."

Merlin is applying the VAT cut across both admission tickets and children's meals at its 20 UK attractions.

Merlin isn't the only one getting behind it. Merlin isn't the only one getting behind it. The British Association of Leisure Parks, Piers and Attractions, UKHospitality, and cinema operators ODEON and Vue have all backed the scheme too. They see it the same way: a welcome boost for families and businesses as summer gets underway.

What this means for businesses

The VAT cut isn't just good news for parents. It's a chance for businesses to bring in more visitors during one of the busiest times of year.

Lower prices tend to mean higher footfall. For restaurants, attractions and cinemas, that could translate into a real boost over the summer holidays.

Paul Kelly, CEO of the British Association of Leisure Parks, Piers and Attractions, called it a timely boost for the sector. He pointed out that "it will help make great days out more affordable for families, while giving our members added confidence as they head into the peak summer season."

There's work to do on the business side. Eligible businesses will need to apply the reduced rate correctly, update their pricing, and keep clear records to show they've followed HMRC's guidance.

Final thoughts

The Great British Summer Savings scheme offers a welcome break for families this summer, and a timely opportunity for businesses across hospitality and leisure. But with strict eligibility rules and a defined time window, getting the detail right matters.

If you run a business affected by this scheme and want to make sure you're applying the VAT cut correctly, contact David Howard.

Photo credit: Kampus Productions on Pexels