Second Reduced Rate of VAT - 9%

The second reduced VAT rate of 9% introduced on the 1st July 2011, previously covering the period the 1st July 2011 to the 31st December 2013, has been extended indefinitely.

The second Reduced Rate of VAT continues to apply only to those supplies listed in paragraphs 3(1) to (3), 7, 8, 11, 12, and 13(3) of Schedule 3 External link of the VAT Consolidation Act 2010 which include:

  • the supply of food and drink (excluding alcohol, soft drinks and bottled water) in the course of catering
  • the supply, by means of a vending machine, of food and drink that would otherwise be zero-rated
  • hot take-away food and hot drinks
  • hotel lettings, including guesthouses, caravan parks, camping sites etc
  • admissions to cinemas, theatres, certain musical performances, museums, art gallery exhibitions
  • amusement services of the kind normally supplied in fairgrounds or amusement parks
  • the provision, by a person other than a non-profit making organisation, of facilities for taking part in sport
  • printed matter e.g. newspapers, magazines, brochures, leaflets, programmes, maps, catalogues, printed music (excluding books)
  • hairdressing services (Note: beauty treatments such as: facials, nail treatments, tanning, sunbed services, remain liable at the Reduced Rate of VAT).

January 2014

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