Temporary reduced rate of VAT – flash survey results

Publish date: 22 Jun, 2026

A summary of our latest flash survey findings on the temporary reduced rate of VAT for children’s meals, tickets and family attractions.

Last month, the Government announced a temporary reduced rate of VAT for children’s meals, tickets and family attractions. We realise our members are having to make very quick decisions about how to handle this temporary VAT reduction and would like to help inform those decisions with information on what others in our sector are doing.

Our flash survey results show that 63% of survey respondents are not intending to pass on the VAT reduction to visitors, although a proportion of these respondents are not eligible due to utilising the cultural exemption, or they are free to enter venues.

When asked ‘Are you passing on the 5% temporary VAT reduction this summer to visitors?’ the results break down to:

  • 28% Yes, in full
  • 7% Yes, but only for admissions
  • 3% Yes, but only for food
  • 21% No, we are ineligible due to utilising the cultural exemption
  • 28% No, for other reasons
  • 14% No, we will keep the reduction

These results were echoed by our LinkedIn poll that showed approximately 30% of respondents will be passing on the reduction in part or in full. 

While respondents welcome an opportunity to raise the profile of museums with family audiences, some are finding the scheme difficult and/or costly to implement, especially at short notice. There are also implications for Gift Aid affecting decision making.

But our survey findings also show that independent museums are finding alternative ways to encourage more family visits this summer. For example, free admission for children with a paying adult for local visitors, or hosting and marketing free family activities over the summer.

Our flash survey was open from 18 – 22 June. The majority of respondents were small independent museums in England, but responses were received from all sizes of museums. Please note, this survey was open very briefly to be able to share results quickly and is therefore a small sample size giving a sense of what museums are doing, but may not be fully representative.

Thank you to everyone who took the time to respond to this survey; your insights are greatly appreciated.

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