Alton Towers, Legoland, McDonald's & more – who is (and isn't) passing on the summer VAT cut?

Dubbed the ‘Great British Summer Savings’, here’s where you can expect to see a reduction in VAT:

• Admission tickets for both children and adults to theme parks, amusement parks, water parks, fairs, museums, soft play centres, wildlife parks and observation attractions.

• Children’s menu meals served in restaurants (in most cases these will need to be eaten on site).

• Children’s and family tickets for cinemas, theatres, concerts, shows and exhibitions.

• Free bus travel in England for kids aged 5 to 15 from Saturday 1 August to Monday 31 August.

There are some exceptions to the VAT drop, including attractions/activities where VAT isn't already charged (more on this below), season tickets, and any ticket that allows for repeat entry beyond 1 September.

Where is the VAT being reduced?

As VAT is a tax levied on businesses, companies are not legally required to pass the savings on to customers – it is completely up to each individual brand. If you're unhappy with a company pocketing the difference, you always have the choice to take your business elsewhere.

We’ve canvassed 30+ companies to see who is and isn't passing on the reduction. Fortunately, most major players we’ve contacted are reducing prices with some even issuing refunds if you booked a 25 June to 1 September visit before the VAT cut came into effect.

Even where companies have reduced prices, there may be a better deal elsewhere – check out our theme park deals for more.

The Government launched its online 'Summer Savings' tracker on Tuesday 30 June where families can see which companies are passing on the savings by typing in a postcode. The table below shows 20+ big-name attractions, the discounts they’re giving, and their refund policies for existing bookings.

Use these figures as a guide, but check prices before booking. Many attractions use dynamic pricing, meaning tickets are more expensive on popular days or when booking close to the date of your trip.

If a company passes on the VAT cut exactly, maths fans will have worked out your total price should drop by 12.5%. You'll notice some – such as Alton Towers and Legoland – are actually going further by offering a 15% discount, effectively giving you an extra price cut on top of the tax savings. Some others are passing on less (such as Sandcastle Waterpark at 8.5%), or making subtle changes such as Drayton Manor, which cut prices but introduced a new booking fee.

Who isn't passing on the VAT cut?

So far, theme park chain Diggerland has confirmed it won't be passing on the VAT reduction. A spokesperson told us: "At Diggerland, our pricing strategy has always reflected seasonal demand. Throughout the year we offer promotions and discounted admission at selected times to encourage visits and provide value for our guests.

"As the summer holidays are traditionally our busiest period, when demand for visits is at its highest, we do not intend to change our standard admission prices in response to the temporary VAT reduction. We will continue to offer promotions and savings at selected times throughout the remainder of the season, in line with our established pricing strategy."

Are any attractions exempt?

Yes. Some attractions are run by registered charities, so they already don't charge VAT. As they don't charge it, they can't pass a VAT reduction on to you. Sites exempt from this change include:

• Black Country Living Museum

• Buckingham Palace

• Chester Zoo

• National Trust properties

• Palace of Holyroodhouse

• The Tower of London

• Windsor Castle

• ZSL London Zoo

Season tickets and year-round tickets are also exempt from the VAT reduction.

What about cinema and theatre tickets?

Major cinema chains such as Odeon and Cineworld are participating in the scheme, reducing prices on children’s and family tickets.

Even with the reduction, there might be a better deal elsewhere. Read our cinema tips and tricks guide to check the best deal for you.

While children's theatre tickets also qualify for the VAT drop, you might not even need it. Most big-name shows are letting kids go entirely free this summer. The popular 'Kids Week' theatre promotion launched on Tuesday 9 June, offering a free child ticket (aged 17 and under) to over 50 London theatre shows with the purchase of a full-priced adult ticket. Tickets are available via the Official London Theatre Kids Week website, but popular shows sell out fast, so go quick.

What about kids’ meals?

Major restaurant and fast-food chains – including McDonald’s, Greene King, and Nando’s – have confirmed they are passing on the savings.

The VAT cut only applies to food eaten inside the restaurant. As a rule of thumb, takeaway orders are excluded from the scheme.

Here are some examples of restaurant discounts:

• Hungry Horse, which is part of Greene King, is running a ‘Kids eat for 88p’ promotion over the summer, down from its usual £1 deal.

• Wetherspoon has kids’ meals from £4.37 and puddings from £1.01 (down from £4.99 and £1.15, respectively) – though prices may vary depending on location.

• Nando’s will drop its Nandino meals to £6.08, down from £6.95.

• McDonald’s Happy Meals will cost £2.99, down from £3.89.

• Burger King's kids' meal will start from £3.49, down from £3.99.

• Zizzi's Bambini menu will cost £7.83 for a starter, main and dessert, down from £8.95.

See our Restaurant deals and vouchers page for other dining out deals, which includes kids eat 'free' or for '£1'.

On Universal Credit?

Several UK attractions offer heavily discounted admission rates for families receiving Universal Credit. You will need to provide proof of eligibility upon arrival, but tickets start from just £1 per person at these locations:

• Kew Gardens (£1 tickets)

• The Royal Collection (including Buckingham Palace and Windsor Castle)

• IWM Duxford (£3 tickets for up to five members of the same household)

For more ideas, see our cheap days out guide.