Peak Business Solutions Limited

05/06/2026

From 25‌‌‌th June‌‌‌ 2026 to 1‌‌‌st September‌‌‌ 2026 the government is introducing a temporary reduced rate of VAT on children’s menu meals in restaurants and family leisure activities over the summer period, cutting VAT from 20% to 5%.

HMRC will be hosting webinars so it's worth a look on their website and signing up for these if it is something that may effect you.

The webinars will cover:
• the background to the VAT temporary reduced rate
• who can apply the reduced rate
• what supplies are covered
• bundles and mixed supplies
• time of supply
• where to find more information

Great British Summer Savings will be a targeted and temporary scheme to reduce the costs of children’s meals in cafés and restaurants, children’s tickets for theatres and cinemas, in addition to tickets for everyone for attractions like soft play, adventure centres, and theme parks.

Find out more by following the link below

This brief explains a temporary reduced rate of VAT for children's meals, tickets and family attractions that will apply from 25 June 2026 to 1 September 2026.

31/10/2025

𝐄𝐥𝐞𝐜𝐭𝐫𝐨𝐧𝐢𝐜 𝐩𝐚𝐲𝐦𝐞𝐧𝐭 𝐝𝐞𝐚𝐝𝐥𝐢𝐧𝐞 𝐟𝐚𝐥𝐥𝐬 𝐨𝐧 𝐚 𝐰𝐞𝐞𝐤𝐞𝐧𝐝

In November 2025 the electronic payment deadline falls on Saturday, 22nd November.

To make sure your payment for the month reaches HMRC on time, you need to have funds cleared into HMRC’s account by 21st November 2025, unless you are able to arrange a Faster Payment.

It is your responsibility to make sure your payments are made on time and if your payment is late, you may be charged a penalty.

Check your bank or building society’s single transaction daily value limits and cut-off times well in advance of making your payment. Make sure you know when to initiate your payment, so it reaches HMRC on time.