Many businesses will already be aware of the temporary 5% VAT rate, which applies from 25 June to 1 September 2026 to certain children’s meals, children’s admission tickets and qualifying family attractions.
For businesses planning to pass on the VAT saving through reduced prices, there is an additional opportunity to increase their visibility during the summer holidays. As part of the Government’s Great British Summer Savings campaign, businesses can register qualifying offers on the official website, enabling consumers to search for participating businesses by postcode when planning family days out or meals.
Government directory for participating businesses
The website lists participating businesses offering discounts on children’s meals, children’s tickets and family admissions, helping families discover offers available in their local area.
Businesses can register by providing their VAT registration number, adding their locations and offers, and completing a verification process before their listing goes live. According to the website, most approved listings are published within 48 hours.
The scheme is open to UK VAT-registered businesses that:
- Operate attractions, cafés, restaurants, cinemas, museums, theme parks or similar family-focused venues;
- Are trading during the scheme period (25 June to 1 September 2026); and
- Are willing to offer a discount through the Great British Summer Savings campaign.
While the website may help businesses publicise qualifying offers, it is important to note that registration does not confirm eligibility for the temporary 5% VAT rate. Businesses should ensure they meet the relevant VAT conditions and seek professional advice where required.
How M+A Partners can help
For a summary of the temporary 5% VAT rate and the supplies that qualify, download our Temporary 5% VAT Rate Factsheet below.
Although the reduced rate provides an opportunity for many businesses, it also introduces a number of practical VAT considerations. Businesses will need to identify qualifying supplies, update EPOS and ticketing systems, consider the treatment of advance bookings and bundled packages, and ensure VAT is correctly charged and reported throughout the temporary period.
Our experienced VAT team can help you assess whether your business is affected, identify which supplies qualify for the reduced rate, and support you in updating systems and VAT processes to ensure compliance.
If you have any questions about the temporary 5% VAT rate or would like to discuss how it applies to your business, please get in touch with your usual M+A Partners’ contact.
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