The UK government has announced a temporary reduction in VAT on visitor attractions and children’s meals as part of a summer cost-of-living support package designed to stimulate the visitor economy and encourage family days out.

Under the “Great British Summer Savings” scheme, VAT on eligible attractions and activities will fall from 20 per cent to 5 per cent between 25 June and 1 September 2026. The reduction applies to admission tickets for attractions including theme parks, zoos, museums, soft play centres, wildlife parks and amusement parks, as well as children’s tickets for cinemas, theatres and exhibitions.

The measure was announced by Rachel Reeves and Keir Starmer, who said the initiative is intended to ease pressure on household budgets while supporting businesses reliant on summer footfall. The package also includes free bus travel in England for children aged five to 15 during August, because travel is devolved.

The government said the scheme is expected to cost around £300m and will be funded through changes to tax rules affecting multinational companies. The government is expecting operators to pass the VAT savings on to consumers.

Merlin Entertainments said it would apply the VAT reduction to admission tickets and children’s meals across its 20 UK attractions.

Fiona Eastwood, CEO of Merlin Entertainments, said the initiative would help families “get out, explore and create memorable moments together”.

Not-for-profit cultural organisations that already benefit from VAT exemptions, including many museums and theatres, are excluded from the scheme.