The chancellor Rachel Reeves has introduced a temporary VAT cut on admission fees to some family attractions.

From 25 June to 1 September the UK-wide VAT rate will drop from 20% to 5% on admission to certain family attractions, as well as children’s meals and children’s tickets to performance venues such as cinemas and theatres.

The summer savings are intended to ease the cost of living for families and “help people enjoy day out for less”.

The rate cut applies to a range of family-orientated attractions, including museums and similar cultural facilities, planetariums, heritage sites, nature reserves and botanical gardens. It only applies to admission charges and does not cover other services offered by the attraction.

The cut covers supplies that are “marketed, priced and presented as intended for children”, but not those aimed at adult customers “except where those supplies form part of a qualifying family package”.

This means the cut will apply to “all admission tickets to certain attractions suitable for families with children”. However, for other attractions, it will only apply to children’s tickets or family bundles.

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The reduced VAT rate also covers children’s menu meals, which must be “served in restaurants for consumption on the premises”.

Alongside the rate cut, under-16s will also benefit from free bus travel throughout August.  

Charitable organisations providing admission and services that are already exempt from VAT may not benefit from the cut, unless they provide admission through, for example, a VAT-registered trading subsidiary.

The reduced rate also does not cover seasonal passes extending beyond 1 September, unless these are the same price or lower than the cost of a day ticket.

Reeves said: “Whether it is a fun day out, a family meal or taking advantage of the thousands of amazing attractions across the UK, Great British Summer Savings will support families with the little treats in life while boosting business across the UK.”

The announcement comes after government figures showed a 10% drop in visits by under-16s to England’s national museums and galleries in 2024-25, a decrease partly blamed on the soaring cost of living.