News
Could your summer event qualify for 5% VAT? Here’s how we helped one client find out
22 Jun 2026
When the Government announced a temporary VAT reduction to 5% for family attractions and admissions this summer, Beth Heath, Director of Fun at Shropshire Festivals Ltd, wanted to make sure she was handling it correctly.
She got in touch with Alix Hyde, VAT Consultant at WR Partners, to sense-check her understanding before making any changes to how VAT was being accounted for.
Alix confirmed that two of Beth’s events – Shrewsbury Food Festival and Petal Fields – qualify for the reduced rate, covering all admission tickets, not just children’s.
What is the 5% VAT reduction?
The temporary reduced rate applies to admission tickets for certain attractions suitable for families with children. HMRC’s guidance specifically references operators of circuses, fairs, amusement parks, theme parks, adventure parks and water parks, zoos and other animal attractions, soft play centres, observation attractions, farm attractions and certain other family-focused attractions. Festivals have also been confirmed as eligible.
Importantly, where an attraction qualifies, the reduced rate applies to all admission tickets, not just those for children. Eligibility is based on the date of admission rather than the date a ticket is purchased, which means there may be scope to adjust the VAT treatment on qualifying pre-sales where admission falls within the qualifying period.
For Beth, the clarity made a real difference:
“I can’t overstate the impact this advice has had. What seemed like a small query turned into a genuinely exciting opportunity for our business in what is currently tough times in the events industry, and without Alix’s expertise we may never have realised we qualified. The clarity, speed and practical advice were fantastic, and we’re hugely grateful to WR Partners for helping us navigate it. It’s made a real difference and has reinforced the value of having trusted experts in your corner.”
Alix added;
“Guidance on the temporary reduced rate of VAT was published by HMRC on 21 May and comes into effect just a month later on 25 June, so there’s not much time for businesses to check they qualify. It’s a nice one to deliver, a genuine boost for the business, and better value for the families coming through the door at a time when budgets are stretched. It’s always worth seeking advice to get the declarations right, so everyone actually benefits from it.”
About Alix
Alix Hyde is a VAT Consultant at WR Partners. She spent almost 20 years working for HMRC as a VAT inspector before joining the firm’s Tax team. Her comprehensive knowledge, coupled with her intuitive nature, allows her to offer businesses and individuals the best technical and commercially focused VAT advice in an increasingly complex area of tax.
Could your business be affected?
If you run a fair, festival, farm attraction, soft play centre, theme park or any other family-focused attraction, it’s worth checking whether your admission tickets qualify for the reduced 5% rate, and whether any pre-sold tickets for admissions during the qualifying period could be affected.
Getting your VAT treatment right matters, applying the wrong rate in either direction can create problems down the line. As Beth found, a quick conversation can provide the clarity you need to act with confidence.
Think your event or attraction might qualify? Get in touch with our team to find out where you stand.
