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 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).