Aug 25

2026

The children’s meals and attractions VAT cut ends on 1 September: what to check in your records

The temporary 5% VAT rate on qualifying children’s meals, children’s tickets and certain family attractions runs until 1 September 2026 inclusive. From 2 September 2026, the normal VAT treatment resumes across England, Scotland, Wales and Northern Ireland.

HMRC’s Revenue and Customs Brief 5 (2026) confirms that the relief applies from 25 June to 1 September 2026. Businesses should now check tills, booking systems, prepayments and supporting records so the correct rate is applied after the relief ends.

What changes from 2 September?

For children’s meals, the reduced rate only applies where the meal is held out for sale specifically as a children’s meal and is supplied for consumption on the premises.

For qualifying attractions, HMRC confirms that tickets for admission on or after 2 September remain standard-rated even if payment was taken during the reduced-rate period.

Check your records before the rate changes

Review EPOS and booking-system VAT codes now and schedule the change for the end of 1 September rather than relying on a manual update the following morning.

Keep copies of menus, ticket prices, booking-system settings and calculations supporting any mixed or bundled supplies. HMRC’s July update also added guidance on party packages, ticket platforms and prepayments.

Where a single price covers supplies with different VAT liabilities, a fair and reasonable apportionment may be needed. Records should show how that calculation was reached.

This is also a good time to review what an HMRC ready record actually looks like and ensure your monthly management accounts reconcile to your VAT records.

Watch VAT returns that straddle the change

A VAT return covering both August and September may contain the same type of qualifying supply at 5% before the cut-off and 20% afterwards.

Reconcile daily sales reports against VAT-rate codes before submission. Businesses still relying heavily on manual spreadsheets may also want to consider cloud accounting so future rate changes and digital reporting are easier to manage.

If you trade in the UK and Ireland

The Republic of Ireland follows a separate VAT regime. From 1 July 2026, restaurant and catering services, hot takeaway food and certain drinks moved from 13.5% to the 9% second reduced rate.

Alcohol, bottled water, soft drinks, sports drinks and vegetable juices remain subject to Ireland’s standard 23% rate. Hotel accommodation remains at 13.5%.

That means a hospitality group trading in Northern Ireland and the Republic must maintain separate VAT treatments. Our guide to VAT compliance across the UK and Ireland border explains the wider issues, while our cross-border accounting and tax specialists can review both systems together.

Frequently asked questions

When does the UK 5% VAT relief end?

The temporary rate applies until 1 September 2026 inclusive. Normal VAT treatment resumes from 2 September.

What happens to tickets bought now for an October visit?

Admission taking place after 1 September 2026 is normally subject to the standard 20% rate, even where the ticket was purchased during the temporary relief period.

Does the UK change affect Ireland?

No. Ireland has separate VAT rules. Its 9% rate for qualifying restaurant, catering and hot takeaway supplies took effect on 1 July 2026.

What records should businesses keep?

Retain menus, price lists, till settings, booking reports, invoices, prepayment records and calculations supporting any apportionment between different VAT rates.

If the VAT change creates wider autumn cash-flow pressure, review seasonal cash flow pressures early. SCC’s business recovery and restructuring team can assist where liquidity is under pressure, while forensic accounting specialists can investigate significant discrepancies between till records and accounts.

Get in touch with SCC Chartered Accountants if you want your VAT coding and records reviewed before 2 September.