What Supplies Qualify for the 5% VAT Rate?

The relief applies to three main categories:

1. Children’s Meals

The reduced VAT rate applies where:

• The meal is specifically marketed as a children’s meal

• It is supplied for consumption on the premises

• It is provided by a restaurant, café or similar catering establishment

For example, a dedicated children’s menu with a fixed-price meal deal would usually qualify.

However, the relief does not apply to:

• Smaller portions of adult meals

• Lower-calorie options

• Shared meals

• Standard takeaway food

• Meals including alcohol

A key point is that HMRC will look at how the meal is marketed, presented and priced, rather than who actually consumes it.

2. Children’s Cinema, Theatre and Exhibition Tickets

The reduced rate applies to children’s admission tickets for:

• Cinemas

• Theatres

• Concerts and shows

• Exhibitions

Where venues offer separate adult and child pricing, only the children’s tickets qualify.

However, HMRC has confirmed that family tickets can qualify for the reduced rate in full, including the adult admissions within the package, provided the ticket is clearly marketed as a family admission.

3. Family Attractions

The temporary 5% rate also applies to admission charges for many family-focused attractions, including:

• Theme parks

• Water parks

• Adventure parks

• Zoos and aquariums

• Soft play centres

• Indoor play facilities

• Museums and heritage attractions

• Observation attractions

Importantly, this relief applies to all admissions, regardless of the visitor’s age, where the attraction itself qualifies.