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.
HMRC plans more than 30,000 high street interventions in 2026 to 2027. SMEs should review sales, payroll and supplier records before enforcement activity reaches their sector.
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.