Temporary VAT cut for attractions

The UK Government has announced a temporary reduction in VAT on day entry tickets to family-friendly attractions during the Summer. Between 25 June to 1 September 2026, VAT will be levied at 5%, rather than the normal 20% rate.  Historic houses and heritage sites are specifically named as eligible and the Government expects the saving to be passed on to visitors in the form of lower ticket prices. The aim is to make it more affordable for families to enjoy a day out this summer.

There are a number of practical considerations for members to be aware of as you prepare for the change.

Tickets and pricing

The reduced rate applies to single day entry tickets only. Annual passes or season tickets that permit repeat visits outside the qualifying period will not qualify unless they are priced the same as a standard day ticket. For admissions already booked for the period, including those sold before the announcement, VAT can be refunded to the consumer. You also have the option to apply the lower rate to any prepayments made in advance. Under the Digital Markets, Competition and Consumers Act (DMCCA), if you separately display VAT on your ticket pricing, you must update this to reflect the 5% rate.

Children’s meals

If you offer a children’s menu in a restaurant or café on site, this is also covered by the reduced rate, if the meals are specifically marketed to children and consumed on the premises. Takeaway meals are not included.

Charities

Members that currently pay no VAT on admissions will not automatically benefit from the reduction. We have supported a letter by the Tourism Alliance seeking further clarification from Government on what support can be offered to these members and we will update you as soon as we have more information.

Member Access Scheme

Payments made as part of the Historic Houses Member Access Scheme will remain unchanged during this period. Our maximum payout of 50% standard adult admission up to a cap of £7.00 per visit will stay the same, as the Member Credit rate is inclusive of any VAT. We will update our Annual Survey to capture the number of visits made during the reduced VAT period, so please ensure that your records are clearly dated.

You can download our full Temporary VAT cut factsheet here:

For further guidance, you can also check the Government’s guidance here.

We’d also encourage you to sign up for the HMRC information webinars taking place on Friday 5 and Monday 8 June, which you can sign up for the webinars here: