With a summer of 5% VAT on attractions and kid’s meals in the chancellor’s discount scheme, venues have to opt in, making it tricky to find which ones are in and out

Now the government has launched a dedicated summer savings online tool to find venues quickly and take advantage of the discounted 5% VAT rate, cut from the usual 20% full rate, rather than wasting time going to venues that do not want to take part.

If only it was as easy for accountants and businesses navigating the 5% summer VAT rules, which are fraught with complexity. But first the fun side.

Nearly 2,000 businesses are listed on the Summer Savings website and the government is signing up more venues daily.

Nando’s, Bill’s, Las Iguanas, Chessington World of Adventures, Odeon cinemas and the London Eye are among the restaurants and attractions that have joined the chancellor’s 5% scheme, giving instant savings to customers.

Enter a postcode on the new Summer Savings website and it comes up with a list of participating venues and attractions within a specified distance. Handy too for HMRC to have a full list of participants for subsequent compliance checks too.

The 5% scheme started at the end of June and runs over the school holidays until 1 September. Family groups can access the discount, not only children too.

For accountants and business owners, it is important to note that the scheme comes with a number of tricky VAT compliance rules to be aware of.

Knowing how complex VAT is, bringing food into the equation will always be an area of concern. Take the definition of a kid’s meal, it cannot be a small portion for example, but has to be a proper item from the menu defined as a children’s meal.

Greg McNally, managing partner at VITA, said: ‘The reduced rate applies to all admission tickets at qualifying attractions, not just children’s tickets. A family of four at a wildlife park, two adults included, all benefit from the 5% rate. That is a deliberate design choice, and one of the few genuinely simple elements of the scheme.

The boundaries, however, are where the complexity begins. A meal on a dedicated children’s menu qualifies, a smaller portion of an adult dish does not. A children’s ticket to the cinema qualifies, but a standard adult ticket does not. A family ticket that includes adults qualifies if it is defined as a family admission, a group ticket that is not marketed as a family ticket does not.

‘For the businesses trying to apply this correctly across a busy summer trading period, that level of detail matters.’

With incoming PM Andy Burnham due to step into Number 10 on Monday, and uncertainty about his chancellor appointment, this could be one of the last announcements from the current Treasury team.

Chancellor Rachel Reeves said: ‘Thanks to our tax cuts, families will be able to enjoy more of the little treats and days out that make the British summer holidays so special.

‘Our new website will make it easier for them to take advantage of Great British Summer Savings and help afford the moments that matter.’

White, S. (2026, July 16). Summer Savings tool goes live for complex 5% VAT deal. Business & Accountancy Daily.
https://www.accountancydaily.co/summer-savings-tool-goes-live-complex-5-vat-deal