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VAT Rate on UK Holiday Attractions Cut to 5 Percent for Summer
Officials announced a temporary reduction in the value-added tax rate applied to certain leisure activities. The measure covers theme parks, zoos, museums and children's tickets for cinemas, concerts, soft play and theatre. It also lowers the tax on children's meals in restaurants and cafes.
May 21, 9:25 AM·1m read1 source
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Officials announced a reduction in the value-added tax rate from 20 percent to 5 percent on selected holiday attractions. The change applies to theme parks, zoos and museums, as well as children's tickets for cinemas, concerts, soft play and theatre.
It also covers children's meals in restaurants and cafes. The lower rate will take effect across the UK on 25 June and remain in place until 1 September. The start date aligns with the beginning of Scottish school holidays, while the end date matches the close of school holidays in England, Wales and Northern Ireland.
The announcement did not specify the total cost of the tax reduction or the number of businesses expected to participate. Officials stated that the policy is intended to apply uniformly to qualifying attractions and dining options for children. No additional details were provided on enforcement procedures or how businesses should adjust pricing during the period.
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