The government have made a temporary reduction in VAT for businesses serving families with children over the Summer holidays. This applies to restaurants and cafes, cinemas and theatres, amusement parks and museums, etc.
For children’s meals and entertainment tickets the VAT rate reduces from 20% to 5% from 25 June to 1 September (odd dates but it’s to include the Scottish school holidays too).
The rules are complex where these reduced rate sales are bundled with unaffected supplies.
If you think you may be affected then there is more details here Temporary reduced rate of VAT for children’s meals, tickets and family attractions – GOV.UK or clients can contact us with your questions.