Summer VAT cut: what small hospitality and attraction businesses should check now
A temporary VAT cut on family days out and children’s meals creates a short operational window for small hospitality, leisure and visitor-economy businesses.
Summer VAT cut: what small hospitality and leisure firms should check now
A temporary VAT cut on eligible children’s meals, family tickets and attractions is now live across the UK. For small firms, the opportunity is extra summer footfall, but the details need careful handling.
Temporary VAT cut for children’s meals and attractions: what small firms should check before 25 June
HMRC has set out a temporary 5% VAT rate for qualifying children’s meals and selected family attractions from 25 June to 1 September 2026. Hospitality, leisure and visitor economy SMEs should check tills, pricing and accounting treatment before it starts.