Rachel Reeves has confirmed a new VAT rule for 12 summer holiday trips. The Labour Party government has announced a temporarily reduced VAT rate of 5% for qualifying supplies, with the goal of reducing the cost of activities and services for families with children during the summer holiday period.
The measure will be implemented from 25 June 2026 to 1 September 2026, and will apply to businesses making supplies directly to families with children.
The rules affect 12 places: circuses, fairs, amusement parks, theme parks, adventure parks, water parks, zoos, animal attractions, soft play, observation attractions, museums, and certain other family-focused attractions.
Government Support for Families
Ms Reeves said: "I want families to be able to enjoy the little treats this summer. Great British Summer Savings will help families enjoy time making memories together while boosting business across the UK.
"This comes on top of support we’ve already put in place including freezing fuel duty, taking off £117 off energy bills, and freezing prescriptions and rail fares – all to help families with the cost of living."
Industry Reaction
Richard Mancey, Managing Director at Paultons Park, said: "Family days out are incredibly important, creating shared moments and memories that last a lifetime. The Great British Summer Savings scheme is a welcome boost for families this summer, giving extra confidence to enjoy experiences together.
"As an independent, family-owned business, Paultons Park understands how much value matters when families are planning a day out. That’s why we’re proud to be supporting the scheme by reducing prices, helping families make the most of the summer holidays and create special memories together.
"As the UK’s best rated theme park, we know anything that helps families enjoy quality time together is hugely positive."
Fiona Eastwood, Chief Executive Officer of Merlin Entertainments, said: "It’s encouraging to see the sector come together to help families save more this summer. By reducing VAT on days out, the Great British Summer Savings initiative will give people more opportunities to get out, explore and turn everyday moments into memorable experiences.
"At Merlin, we’re proud to be passing on the savings while enhancing our own offers to deliver even better value across our attractions. Bringing families together through play is at the heart of what we do, and this scheme will help welcome more guests to our attractions and support a strong summer for the wider visitor economy."
