Rural visitor attractions set to benefit from summer VAT cut

Rural businesses offering family attractions or children’s activities may be able to benefit from a temporary cut in VAT from 20% to 5% - giving them scope to review pricing, support summer visitor numbers and make days out more affordable for families.

The reduced rate applies to certain qualifying admissions and activities between 25 June 2026 and 1 September 2026 inclusive, following an announcement by HMRC aimed at easing costs during the school summer holidays.

CLA members and other rural enterprises operating visitor attractions should review whether they fall within the scope of the relief. In particular the reduced rate of VAT could apply if you provide:

• Farm visitor attractions and open farms
• Wildlife parks, animal attractions and aquariums
• Adventure parks and outdoor activity centres
• Museums, heritage sites and botanical gardens
• Soft play centres and indoor play facilities
• Observation attractions and similar family-focused venues

Circuses, fairs, theme parks and water parks (subject to conditions)

For qualifying attractions, the 5% VAT rate applies to the admission charge for all visitors, regardless of age. The relief applies only to the right of admission; other supplies such as food, drink, retail sales, merchandise and premium upgrades continue to follow their normal VAT treatment.

It is important to note that if a ticket permits repeat entries outside the 25 June to 1 September window, then this will not qualify for the reduced rate, unless the ticket is the same price as a single day entry.

The reduced rate also applies to:

• Children's meals consumed on the premises where they are specifically marketed and sold as children's meals
• Children's tickets for cinemas, theatres, concerts, shows and exhibitions
• Family tickets for these events where the package includes at least one child admission

Eligible businesses should consider:

• Reviewing ticketing and Electronic Point of Sale (EPOS) systems to ensure the correct VAT rate is applied
• Updating marketing materials and pricing structures where appropriate
• Considering whether any VAT savings will be passed on to customers to encourage visitor numbers during the summer season

For many diversified rural businesses with family visitor attractions, this temporary measure could provide both a pricing advantage and an opportunity to increase visitor footfall over the summer holiday period.

For further details, follow these links for more about the government's Summer Savings initiative and the temporary reduced rate of VAT for children's meals, tickets and family attractions.