VAT CUT ON THEME PARKS AND CHILDREN'S MEALS COMES INTO FORCE

The government has reduced value added tax from 20 per cent to 5 per cent on a range of attractions and children's meals, effective immediately as schools begin their autumn break. The measure applies to theme parks and similar leisure venues across the country. The reduction also covers children's meals at restaurants and cafés. The Treasury confirmed the policy takes effect as families prepare for half-term holidays.

The VAT cut forms part of the government's wider tax policy announced ahead of the school break period. Theme parks including major attractions across England, Scotland, Wales and Northern Ireland qualify for the reduced rate. The measure extends to children's meal provisions in hospitality venues, though specific eligibility criteria remain subject to individual business registration and compliance with HMRC guidance. The reduction is intended to make family leisure activities and dining more affordable during school holidays.

The policy takes effect during peak holiday season when demand for attractions and family dining typically increases. Businesses operating qualifying venues must update their pricing and till systems to reflect the new VAT rate. The government stated the measure supports family spending during school breaks, though the duration of the reduced rate has not been specified in official announcements. Hospitality and leisure operators have been notified of compliance requirements through HMRC channels.