Mastering the 5% VAT Rate this summer

Recorded on Tuesday, July 7 2026, 14:00

The government’s ‘summer of VAT savings’ runs from 25 June to 1 September this summer. Targeted at children with families it applies the 5% rate of VAT to children’s meals and access to a range of summer activities.

In this webinar we will go through the detailed scope of the relief, consider some of the practical considerations which businesses must take into account and review the options for suppliers who have concerns over whether they qualify. As well as HMRC’s guidance on this new VAT relief we will look back to the temporary reduced rate introduced as part of the covid-19 recovery programme, disputes between taxpayers and HMRC regarding this are starting to hit the courts and there are some important lessons for the 2026 relief.

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What will I learn?

This webinar will explore:

When is a children’s meal reduced rated;
Which tickets to shows etc. can be sold at the reduced rate;
When admission to a family attraction is reduced rated;
What does ‘admission’ mean in this context;
The time frame within which the relief applies and how to deal with prepayments etc;

Our Speaker

Sarah Kay

Sarah is the Lead Technical Writer at Croner on indirect tax. She specialises in VAT and other indirect taxes and is Product Champion for In-Depth commentary on indirect tax. Sarah’s career in tax started over twenty years ago when she joined Ernst & Young’s indirect tax graduate recruitment scheme. Since then, as well as gaining ‘Big 4’ experience, she has worked for a boutique consultancy firm and set up her own VAT practice providing VAT support to small and medium sized accountancy firms.