The 86-year-old sovereign will be attending the meeting at the prime minister’s residence on Downing Street as an observer in a visit to mark her diamond jubilee, celebrating 60 years on the throne.
A Downing Street spokesman told AFP they believe that Victoria, Queen Elizabeth’s great-great grandmother who died in 1901, was the last monarch to attend Cabinet.
Queen Elizabeth will sit at the centre of the Cabinet table, with Prime Minister David Cameron to her right and Foreign Secretary William Hague, the first secretary of state, to her left.
“The Queen will visit Downing Street tomorrow. She will be presented with a gift to mark her Diamond Jubilee and attend Cabinet as an observer,” the prime minister’s office said in a tweet.