VAT Rates
Below is an extensive listing of products and services, which links to the applicable rate of Value Added Tax (VAT) and other related information. The list can be browsed, navigated via the A to Z links, or searched using the search box. The legislation governing the VAT rating of goods and services is contained in the Value-Added Tax Consolidation Act 2010 (VATCA 2010). The VAT treatment indicated in the following rates database is based on current practice and is not to be regarded as a statement of law or as a substitute for consulting the legislation. The database will be updated regularly with new decisions and the information currently on display may also change from time to time depending on revised practice.
A
- Abdominal Binder - Medicine, Medical Equipment And Appliances
- Abdominal Catheter Belt - Medicine, Medical Equipment And Appliances
- Accessories And Attachments - Motor Vehicles
- Accommodation - Deductibility
- Accountancy Lectures - Training - Children And Education
- Accountant's Services
- Acetylene Gas
- Acoustic Engineers
- Active Balance Therapist - Miscellaneous Sevices
- Actors - Theatrical & Film Acting
- Actuarial Services
- Acupuncture - Miscellaneous Services
- Additives - Food Grade - Food And Drink
- Addressing Service
- Adhesive Tape
- Admission Of Spectators To Sporting Events - Exemptions By Derogation In Accordance With Article 371
- Admission To Forest Lands - Gun Club Use - Sporting Facilities
- Adoption Agency - Children And Education
- Adult Clothing
- Adult Clothing - Cut Make And Trim
- Adventure Centre Admissions - Sporting Facilities
- Advertising
- Advertising Billboard - Supply
- Advertising Gifts
- Advertising Hoarding - Permanent - Non-residential Immovable Goods
- Aerial Firefighting - Commercial
- Aerial Survey
- Aerials - Motor Vehicles
- Aerobics Courses - Miscellaneous Services
- Agency Agreement - Agent
- Agency Fees - Agricultural Land
- Agent - Agriculture Produce
- Agent - Sale Of Agricultural Land
- Agent - Sale Of Livestock
- Agents - Art & Artists
- Agent's Commission
- Agricultural Buildings - Non-residetial Immovable Goods
- Agricultural Consultancy - Advisory - Agricultural Goods And Services
- Agricultural Contractors - Agricultural Goods And Services
- Agricultural Contractors - Registration
- Agricultural Land - Supply - Immovable Goods
- Agricultural Machinery - Repair/maintenance - Certain Repair And Related Services
- Agricultural Machinery - Supply
- Agricultural Produce - Food And Drink
- Agricultural Service - Agricultural Goods And Services
- Air Conditioning - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Air Ionisation
- Aircraft - International Routes - Services Relating To Vessels And Aircraft
- Aircraft Charter For Aerial Photography
- Aircraft Charter For Aerial Survey
- Aircraft International Routes - Repairs - Services Relating To Vessels And Aircraft
- Aircraft Leasing - Services Relating To Vessels And Aircraft
- Airdomes - Supply And Install - Non-residential Immovable Goods
- Alarm - Motor Vehicles
- Alarm In A Building - Private Dwellings And Non-residential Immovable Goods
- Alarm Rental
- Alarm System - Monitoring
- Albums
- Alcohol / Beer
- Alcohol Breath Testers - Alcolysers
- Alcoholic Drinks
- Alginic Acid
- Almond Oil - Non-food
- Almond Paste - Food And Drink
- Almonds - Food And Drink
- Almonds - Roasted
- Aloe Vera Juice
- Alpacas
- Ambulance
- Ambulance Services - Medical And Related Services
- Amusement Arcades
- Amusement Machines Takings
- Amusement Park - Fairground - Shows, Exibitions, Cultural Facilities, Etc.
- An Post - Postal Services
- Anaesthetic - Medical
- Anaesthetic Inhaler - Medicine, Medical Equipment And Appliances
- Anchors
- Anchovies - Food - Food And Drink
- Aneurism Clip - Implant - Medicine, Medical Equipment And Appliances
- Angelica - Food And Drink
- Angio Stent - Medicine, Medical Equipment And Appliances
- Animal - Horse Blanket (Numnah)
- Animal Bedding
- Animal Bone Marrow - Food And Drink
- Animal Dietary Supplements - Fertilisrs, Feeding Stuffs, Certain Seeds, Etc.
- Animal Disposal - Other Services
- Animal Entrails - Food And Drink
- Animal Feeding Stuff - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Animal Food - Feed - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Animal Food - Fish Meal - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Animal Food Grade Additives - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Animal Food Grade Chemicals - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Animal Insemination Services - Agricultural Goods And Services
- Animal Medicine - Non-oral
- Animal Medicine - Oral - Medicine, Medical Equipment And Appliances
- Animal Pregnancy Scanning - Miscellaneous Services
- Animal Rendering
- Animal Slaughtering - Food And Drink
- Animal Welfare Societies
- Animals - Live
- Animals (Dead) - Supplied As Food - Food And Drink
- Ankle Supports - Medicine, Medical Equipment And Appliances
- Anklets
- Annual Reports - Certain Printed Matter
- Annuals - Certain Printed Matter
- Anodes
- Anodising
- Anti Embolism Elastic Stockings - Medicine, Medical Equipment And Appliances
- Anti Pressure Aids - Medical
- Anti Smoking Chewing Gum - Medicine, Medical Equipment And Appliances
- Antifreeze - Supply
- Antique Bowl - Antiques
- Antiques - Importing - Antiques
- Antiques - Supply
- Anti-smoking Laser Therapy - Miscellaneous Services
- Antracite Coal - Fuel - Energy Products And Supplies
- Appearance Money (Sport)
- Apple Tarts - Food And Drink For Human Consumption
- Aptitude Testing
- Aquarium Admissions - Shows, Exibitions, Cultural Facilities, Etc.
- Arcade Games
- Arcades - Rifle Ranges
- Arch Supports
- Archaeologists - On Site Physical Work - Non-residental Immovable Goods
- Archaeologists - Other Than Site Work
- Archery - Commercial - Sporting Facilities
- Architect
- Architectural Models
- Arm Splints - Medicine, Medical Equipment And Appliances
- Armbands - Clothing
- Aromatherapy - Miscellaneous Services
- Art Classes - Children And Education
- Art Exhibitions Admissions - Shows, Exibitions, Cultural Facilities, Etc.
- Art Galleries & Museums Admissions - Shows, Exibitions, Cultural Facilities, Etc.
- Art Gallery Admissions - Shows, Exibitions, Cultural Facilities, Etc.
- Artifical Flowers
- Artifical Insemination - A.i. Station - Agricultural Goods And Services
- Artificial Implants - Medicine, Medical Equipment And Appliances
- Artificial Insemination - Agricultural Goods And Services
- Artificial Limbs - Repair - Certain Repair And Related Services
- Artificial Limbs - Supply - Medicine, Medical Equipment And Appliances
- Artificial Parts Of The Body - Medicine, Medical Equipment And Appliances
- Artificial Teeth
- Artists Materials
- Artists Services - Design
- Asparagas Tips - Food And Drink
- Aspirins - Medicine, Medical Equipment And Appliances
- Assertiveness Training
- Asthma Inhaler / Aerosol - Medicine, Medical Equipment And Appliances
- Atlases - Certain Printed Matter
- Attic Conversations - Private Dwellings And Non-residential Immovable Goods
- Attic Insulation - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Auctioneers - Agricultural Land
- Auctioneers - Food - Food And Drink
- Auctioneers - General
- Auctioneers - Greyhounds
- Auctioneers - Livestock
- Auctioneers - Property
- Auctioneers - Property Abroad
- Auctioneers Ffes - Transfer Of Business
- Auctioneers/agents - Rent Collection
- Audio Visual Equipment
- Audio Visual Production - Photographic And Related Supplies
- Audiologist Services - Miscellanrous Services
- Auto Accessors
- Autoclave - Supply And Fit
- Average Adjuster - Insurance Assessor
- Aviation Fuel - Services Relating To Vessels And Aircraft
B
- Baby Bibs - Children's Clothing And Footwear
- Baby Blanket
- Baby Drinks - Food And Drink
- Baby Food - Food And Drink
- Baby Harness - Children's Clothing And Footwear
- Baby Nappies / Pants - Children's Clothing And Footwear
- Baby Pram Suit - Children's Clothing And Footwear
- Baby Sleeping Bags - Children's Clothing And Footwear
- Baby Snuggle Bag / Nest - Children's Clothing And Footwear
- Badges
- Badminton Commercial - Sporting Facilities
- Bagels - Food And Drink For Human Consumption
- Bags
- Bailer Twine
- Baked Alaska - Cake - Food And Drink For Human Consumption
- Bakery Products - Food And Drink For Human Consumption
- Baking Cases
- Baking Powder - Food And Drink
- Baling - Agricultural Goods And Services
- Ballet Dance Classes - Children And Education
- Balloon Catheter - Medicine, Medical Equipment And Appliances
- Bananas - Food And Drink
- Bandages
- Bands - Dance
- Bank Charges - Financial Services
- Banking - Financial Services
- Banoffi Dessert - Food And Drink For Human Consumption
- Bar Food - Food And Drink For Human Consumption
- Barber - Hairdresser - Other Services
- Barium Sulphate - Blanc Fixe
- Barley - Food And Drink
- Barley Screenings - Food And Drink
- Barrister Services
- Baryte - Mineral
- Basketball Board (Sports Equipment) - Non-residential Immovable Goods
- Basketball Posts - Non-residential Immovable Goods
- Basketware
- Bath Salts
- Bathroom Fittings
- Baths - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Batteries
- Battery Charging - Certain Repair And Related Services
- Bay Leaf - Food And Drink
- Beach Cleaning Contract - Non-residential Immovable Goods
- Beans - Food And Drink
- Beauty / Hairdressing Courses - Children And Education
- Beauty Salon - Miscellaneous Services
- Beauty Schools - Children And Education
- Beauty Therapy - Miscellaneous Services
- Bed & Breakfast - Hotel, Holiday Accommodfation
- Beef Extract Powder - Food And Drink
- Beefburgers - Food And Drink
- Beekeeping - Agricultural Production Activities And Services
- Bees Wax
- Beet Harvesting - Agricultural Goods And Services
- Beetroot - Food And Drink
- Belts (Over 26 Inches) - Clothing
- Benzaldehyde - Organic Chemical
- Berthage Space (Marinas) - Letting Of Immovable Goods
- Berthing For Commercial Ships/vessels - Services Relating To Vessels And Aircraft
- Bet Pulp - Animal Food - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Bibles - Certain Printed Matter
- Bicycle Clips
- Bicycle Clothing
- Bicycles - Repairs - Other Services
- Bicycles - Supply
- Bilary Stents - Medicine, Medical Equipment And Appliances
- Billiards Commercial - Sporting Facilities
- Bin Collection - Waste Disposal - Other Services
- Bingo - Gambling And Lotteries
- Bingo Books
- Binoculars
- Bio Energy Healing Practice - Miscellaneous Services
- Bio-ethanol Petrol Blends- Motor Fuel
- Biotin - Food And Drink
- Bird Food - Animal Food - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Biscuit Assortment - Food And Drink For Human Consumption
- Biscuits - Non Chocolate Covered - Food And Drink For Human Consumption
- Biscuits - Chocolate
- Bitumen - Supply And Laying - Non-residential Immovable Goods
- Bituminous (Road Binder) - Supply
- Black And White Pudding - Food And Drink
- Blacksmith - Hoof Treatment - Miscellaneous Services
- Blacksmith - Shoeing
- Blasting (Explosive) - Demolition Contract - Non-residential Immovable Goods
- Bleaching Used Goods - Certain Repair And Related Services
- Blinds - Supply
- Blood - Human - Medical And Related Services
- Blood Meal - Fertiliser - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Blood Purifer
- Blood Transfusion Kit - Medical And Related Services
- Board Game And Manual - Training System
- Body Bags - Medical
- Body Support Liners - Medicine, Medical Equipment And Appliances
- Bodybuilding Equipment
- Bog Drainage - Non-residential Immovable Goods
- Boilers - Mainternance/repair - Private Dwellings And Non-residential Immovable Goods
- Boilers - Supply
- Bombay Mix
- Bones - Animal Food - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Book Binder - Certain Printed Matter
- Book Binding
- Book Jackets
- Book-keeping
- Bookmakers - Gambling And Lotteries
- Books - Booklets - Certain Printed Matter
- Books Of Stationery - Printing
- Books Of Tickets / Coupons
- Books Supplied In Parts Over Pre-determined Period - Certain Printed Matter
- Bottled Gas - Energy Products And Supplies
- Bottled Waters
- Bottles
- Bouncing Castle Hire - Sporting Facilities
- Bouquets - Funeral - Exemptions By Derogation In Accordance With Article 371
- Bovine/equine Embyro
- Bowls - Commercial - Sporting Facilities
- Boxing Gloves
- Boxty - Food And Drink
- Bracelets
- Braid Elastic
- Bran - Food And Drink
- Bran - Animal Food - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Brandy Butter - Food And Drink
- Bread - Food And Drink
- Bread Crumbs - Food And Drink
- Bread Soda - Food And Drink
- Breakfast Bar (Cereal Bar)
- Breast Implants (Prosthesis) - Medicine, Medical Equipment And Appliances
- Breast Pads
- Breathing Filters - Medicine, Medical Equipment And Appliances
- Bridal Gowns
- Brochures - Books, Newspapers And Other Printed Matter
- Brooches - Jewellery
- Buckets
- Building & Construction - Repayment Of Vat
- Building And Construction Materials
- Building And Construction Services - Private Dwellings And Non-residential Immovable Goods
- Building Restoration - Private Dwellings And Non-residential Immovable Goods
- Building Societies - Financial Services
- Built Or Natural Heritage Facilities - Shows, Exibitions, Cultural Facilities, Etc.
- Bulk Milk Tanks - Supply And Install - Non-residential Immovable Goods
- Bulk Milk Tanks - Supply
- Bulldozer Hire With Operator - Non-residential Immovable Goods
- Bulls - Animal
- Burial Plots - Graves - Non-residential Immovable Goods
- Burns Dressing - Water-gel - Medicine, Medical Equipment And Appliances
- Bus
- Butane Gas - Fuel - Energy Products And Supplies
- Butchers - Sale Of Meat - Food And Drink
- Butter - Food And Drink
- Buttons - Clothing
C
- Cabaret - Admissions - Shows, Exibitions, Cultural Facilities, Etc.
- Cabaret Artists
- Cabbage - Food And Drink
- Cabinet Making
- Cable Television
- Cables / Wires
- Caesin - Food And Drink
- Caf� Take-away Food (Cold) - Food And Drink
- Caf� Take-away Meals/food (Hot) - Food And Drink For Human Consumption
- Caffeine
- Cake Batter - Food And Drink For Human Consumption
- Cake Covering - Food And Drink
- Cake Decorations
- Cake Mixes - Food And Drink
- Cakes - Food And Drink For Human Consumption
- Calcified Seaweed - Fertiliser - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Calcium Pantothenate - Food And Drink
- Calendars
- Calibration
- Calipers - Disabled - Medicine, Medical Equipment And Appliances
- Call Centres - Data Processing
- Calving Services - Agricultural Goods And Services
- Cameras
- Camping Equipment
- Camping Equipment - Hire Of
- Camping Gas - Energy Products And Supplies
- Camping Site - Connection Charges
- Camping Site Letting - Hotel, Holiday Accommodation
- Candied Angelica - Food And Drink
- Candied Peel - Food And Drink
- Candles - Decorated Etc.
- Candles - Plain White - Other Zero-rated Goods And Services
- Canine Semen - Supply
- Canned Vegetables - Food And Drink
- Canoeing / Kayaking Commercial - Sporting Facilities
- Canopy - Supply And Install - Residential Dwellings And Non-residential Immovable Goods
- Canteen Subsidy - Catering
- Capers - Food And Drink
- Car Anti-theft Device
- Car Battery
- Car Hire - Long-term
- Car Hire - Short-term - Hiring For Short Periods
- Car Park Charges
- Car Parking Fees - Local Authority (Off-street)
- Car Safety Belts
- Car Wash - Certain Repair And Related Services
- Car Wash - Motor Vehicles - Certain Repair And Related Services
- Caramel Chemical - Food And Drink
- Caramel Spread - Food And Drink
- Caravan - Hire (Long-term))
- Caravan Hire (Short Term) - Hiring For Short Periods
- Caravan Park Connection Charges
- Caravan Park Letting - Hotel, Holiday Accommodation
- Caraway Seeds - Food And Drink
- Carboy
- Career Guidance Classes - Children And Education
- Cargo Dues - In Port - Services Relating To Vessels And Aircraft
- Carmoisine - Chemical - Food And Drink
- Carnivals - Shows, Exibitions, Cultural Services,etc.
- Carob Chips - Food And Drink
- Carpet - Supply And Install
- Carpet Cleaning - Certain Repair And Related Services
- Carpet Tiles - Stuck Down - Private Dwellings And Non-residential Immovable Goods
- Carpet Tiles - Supply
- Carrigeen Moss - Food And Drink
- Cars Used - Re-spraying - Certain Repair And Related Services
- Cartage - Creamery
- Cartilage Cells - Artifically Produced - Medicine, Medical Equipment And Appliances
- Cartridge Belts
- Caseinates - Food And Drink
- Casinos
- Cassettes - Language
- Cassettes - Music, Spoken Word, Etc
- Castle Admissions - Shows, Exibitions, Cultural Facilities, Etc.
- Castor Oil - Medicine, Medical Equipment And Appliances
- Cat Food - Tnned/packaged
- Catalogues - Books, Newspapers And Other Printed Matter
- Catheter / Abdominal Belts - Medicine, Medical Equipment And Appliances
- Catheters
- Cattle
- Caustic Soda
- Caviar - Food And Drink
- Cement
- Cement Mixers
- Central Heating Pump - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Central Heating System - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Ceramics
- Cereals - Food And Drink
- Cervical / Spinal Collars - Medicine, Medical Equipment And Appliances
- Chairs - Geriatric
- Chamois - Leather
- Charcoal - Fuel - Energy Products And Supplies
- Charge Card Commission - Financial Services
- Cheese - Food And Drink
- Cheese Wax - Food And Drink
- Cheesecake - Food And Drink For Human Consumption
- Cheesecake Mixes Without Base - Food And Drink
- Chemicals
- Chemicals - B.p. Grade - Medicine, Medical Equipment And Appliances
- Chewing Gum
- Chewing Gum
- Chickenes - Live Animals, Animal Feeding Stuffs
- Chickens - Dead - Food And Drink
- Chicory - Drink - Food And Drink
- Child Car Safety Seat - Children's Car Safety Seats
- Childcare - Child Protection - Children And Education
- Childminding - Children And Education
- Children's Cowboy Outfits - Children's Clothing And Footwear
- Chimney - Supply And Installation - Private Dwellings And Non-residential Immovable Goods
- Chimney Cleaning - Private Dwellings And Non-residential Immovable Goods
- Chiropodist - Foot Treatment - Medical And Related Services
- Chiropody - Medical And Related Services
- Chiropractors - Medical And Related Services
- Chlorine Dioxide - Chemical
- Chocolate - Cooking - Food And Drink
- Chocolate Biscuits
- Chocolate Chip Biscuits - Food And Drink For Human Consumption
- Chocolate Mallow Tea Cakes - Biscuit
- Chocolate Spread - Food And Drink
- Chocolates, Sweets Etc.
- Christening Robes - Children's Clothing And Footwear
- Christening Shawls - Children's Clothing And Footwear
- Christmas Annuals - Certain Printed Matter
- Christmas Puddings - Food And Drink For Human Consumption
- Chrome Plating
- Church Seating / Pews - Supply And Fit
- Chutney - Food And Drink
- Cider
- Cider Vinegar - Food And Drink
- Cigarettes
- Cigars
- Cinema Admissions - Shows, Exibitions, Cultural Facilities, Etc.
- Cinema Admissions - Box Office Takings - Shows, Exibitions, Cultural Activities, Etc.
- Cinematographic - Video Film - Photographic And Related Supplies
- Cinematographic Film
- Cinnamon - Food And Drink
- Circuit Boards - Printed
- Circus - Admissions (Box Office Takings) - Other Activities
- Citric Acid
- Citric Acid - Food Grade - Food And Drink
- Cladding - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Claims Handling / Settlement - Delegated Authority - Insurance And Reinsurance Services
- Claims Handling / Settlement - Delegated Authority - Insurance And Reinsurance Services
- Clams - Food And Drink
- Clay Bricks
- Clay Pigeon - Commercial - Sporting Facilities
- Cleaning - Contract - Non-residential Immovable Goods
- Cleaning - Drains - Non-residential Immovable Goods
- Cleaning - Immovable Goods - Private Dwellings And Non-residential Immovable Goods
- Cloakroom Charges
- Clocks
- Clogs - Adult Footwear
- Cloth - Cleaning Material
- Cloth - Cotton
- Clothing - Adult
- Clothing - Aprons (Adult)
- Clothing - Children - Children's Clothing And Footwear
- Clothing - Fur
- Clothing - Hire
- Clothing - Material
- Clothing (Felt)
- Clothing Fabric
- Cloves - Food And Drink
- Coach Building
- Coach Hire With Driver - Exemptions By Derogation In Accordance With Article 371
- Coal - Energy Products And Supplies
- Coal Tar
- Coats / Raingear - Children - Children's Clothing And Footwear
- Cocktail Cherries
- Cocktail Sticks
- Cocoa Drink - Hot - Food And Drink For Human Consumption
- Coconut - Food And Drink
- Coconut Honey - Food And Drink
- Coconut Seed Oil - Food And Drink
- Cod Liver Oil - Medicine, Medical Equipment And Appliances
- Coeliac Foods
- Coffee Drink - Hot - Food And Drink For Human Consumption
- Coffins
- Coin Push Machines - Amusement
- Coins - Legal Tender - Financial Services
- Coins - Non-legal Tender
- Coke - Fuel - Energy Products And Supplies
- Cold Food (E.g. Sandwiches) - Take- Away - Food And Drink
- Cold Rooms - Supply And Install - Non-residential Immovable Goods
- Cold Storage
- Collagen Membrane - Dental - Medicine, Medical Equipment And Appliances
- Collectors Items - Collector's Items
- College Hostels - Letting Of Immovable Goods
- Colostomy Bags - Medicine, Medical Equipment And Appliances
- Colostomy Belts / Bags - Medicine, Medical Equipment And Appliances
- Colouring - Cochineal - Food And Drink
- Combined Supplyand Planting Of Seed - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Comics - Books, Newspapers, And Other Printed Matter
- Commercial Boats And Ships - Services Relating To Vesels And Aircraft
- Commercial Sporting Facilities - Sporting Facilities
- Commissioned Film - Photographic And Related Supplies
- Commissioners Of Irish Lights - Other Zero-rated Goods And Services
- Commissioners Of Irish Lights - Other Zero-rated Goods And Services
- Commode
- Communications Courses - Children And Education
- Community Associations
- Compact Discs (Cds)
- Compactor - Hire With Operator - Non-residential Immovable Goods
- Company Documents - Certain Printed Matter
- Company Formation Services
- Compensation - Insurance
- Competition Fees - Non-sporting
- Compost - Fertilisers, Feeding Stuffs, Certain Seeds, Etc,.
- Compost Growbags - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Compressors
- Computer - Hardware Maintenance/ Repair - Certain Repair And Related Services
- Computer - Navigational
- Computer Courses - Children And Education
- Computer Hardware - Supply
- Computer Manuals - Certain Printed Matter
- Computer Programmer
- Computer Programmes
- Computer Software
- Computer Time Share
- Concert Admissions - Other Activities
- Concert Tickets Commissions - Other Activities
- Concrete Blocks - Concrete Works
- Concrete Bricks
- Concrete Ready To Pour - Concrete Works
- Condiment - Food And Drink
- Condom - Non-oral Contraceptive Products
- Confectionery - Food
- Confectionery - Protein-free
- Confectionery With Meals - Food And Drink For Human Consumption
- Conferences - Professional Organisers
- Conferences - Vocational - Children And Education
- Conferences Deductibility
- Conservatory - Supply And Install - Private Dwellings
- Consultancy - Agricultural
- Consultancy - Educational
- Consultancy - Energy Consultants
- Consultancy - Immovable Goods
- Consultancy - Pension
- Consultancy Service - Forestry - Agricultural Goods And Services
- Consultancy Services
- Consultant Homeopath - Miscellaneous Services
- Consultant Pathologist - Medical And Related Services
- Contact Lenses - Optical
- Contraceptive Products - Non- Oral - Non-oral Contraceptive Products
- Contraceptive Products - Oral - Medicine, Medical Equipment And Appliances
- Contract Cleaning - Non-residential Immovable Goods
- Contract Work
- Conveyor Belts
- Cooked Chips - Food And Drink For Human Consumption
- Cookers - Hobs - Ovens
- Cookery Classes - Children And Education
- Cooking Chocolate - Food And Drink
- Cooking Fat/oil - Food And Drink
- Cooking Foil
- Cooking Gas - Fuel - Energy Products And Supplies
- Cooking Oil - Food And Drink
- Co-op - Housing
- Copper Bracelet For Arthritis
- Copper Sulphate - Chemical
- Copper Sulphate - Food Grade (Animal Feed) - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Copy Books
- Copyright - Transfer Of
- Cordials - Drinks
- Corkage - Wine
- Corn Starch - Food And Drink
- Cornflour / Maize Starch - Food And Drink
- Cosmetic Surgery - Miscellaneous Services
- Cosmetics - Make Up
- Cotton - Yarn
- Cotton Buds
- Cotton Seed Oil - Food And Drink
- Cotton Wool
- Cough Mixtures - Medicine, Medical Equipment And Appliances
- Counters - Supply And Install - Non-residential Immovable Goods
- Couriers
- Couriers - Post / Mail Service
- Couriers Services - Exports
- Cowmats - Supply And Fit
- Crab - Food And Drink
- Cranage - In Port - Services Relating To Vessels And Aircraft
- Cranes - Hire Of
- Cranial Natropath - Miscellaneous Services
- Crayfish - Live - Food And Drink
- Cream Crackers - Food And Drink For Human Consumption
- Creatine Monohydrate Drink
- Creche / Nursery - Children And Education
- Credit - Financial Services
- Credit Card Commission - Financial Services
- Credit Guarantees - Granting Of/dealing In - Financial Services
- Credit Guarantees - Managing - Financial Services
- Credit Unions - Financial Services
- Crematorium - Exemptions By Derogation In Accordance With Article 371 Of The Vat Directive
- Creosote
- Crepes - Food And Drink For Human Consumption
- Cricket Pads
- Crispbreads - Food And Drink For Human Consumption
- Crispy Bread Sticks - Food And Drink For Human Consumption
- Croissants - Food And Drink For Human Consumption
- Croissants - Filled With Meat/vegetables - Food And Drink
- Crop Haulage - Farming
- Croutons - Food And Drink For Human Consumption
- Crubeens - Food And Drink
- Crude Hydrocarbon Oil
- Crunchy Pretzels
- Crutches - Medicine, Medical Equipment And Appliances
- Crystalised Fruits
- Crystallised Ginger - Food And Drink
- Cultural Body - Cetain Independent Groups, Non-profit Making Organisations And Other Bodies
- Culture - Media
- Cup/jock Strap (Sports Equipment)
- Cups
- Curing - Animal Skins
- Curing Agent For Bacon Etc. - Food And Drink
- Currency - Legal Tender (Notes And Coins) - Financial Services
- Currency - Non Legal Tender
- Currency Gains
- Curry Powder - Food And Drink
- Curtain Rails - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Curtains
- Curtains - Cleaning - Certain Repair And Related Services
- Curtains - Modifying/repairing - Certain Repair And Related Services
- Curtains - Repair - Certain Repair And Related Services
- Cushions
- Cushions - Wheelchair - Medicine, Medical Equipment And Appliances
- Custard - Food And Drink
- Custodial Services - Securities Etc.
- Customised Software - Computer
- Customs Clearance Agent - Import/export - Services By Intermediaries
- Customs Clearence - Services Relating To Vessels And Aircraft
- Customs- Free Airport - Intetrnational Trade, Etc.
- Customs Free Shops - International Trade, Etc.
- Customs-free Airport - Supplies Within - International Trade, Etc.
- Cut Glass - Supply
- Cut Trees - Forestry
- Cutlery
- Cuttlefish - Food And Drink
- Cycle Helmets - Adult
- Cycles
D
- Dairy Relief Work Services - Agricultural Goods And Services
- Dairy/cheese Cultures - Food And Drink
- Damp Proofing - Private Dwellings And Non-residential Immovable Goods
- Dance Lessons
- Dances
- Dances - Admissions
- Dances - Dinner
- Dances - Licensee - Definition
- Dances - Promoter
- Dances - Taxable Amount
- Dances (Private) - Definition
- Dances (Public) - Definition
- Data Processing - Computer
- Dating Agency
- Day Centre - Senior Citizens
- Deaf Aids - Medicine, Medical Equipment And Appliances
- Dealing In Debentures - Financial Services
- Dealing In Securities - Financial Services
- Debt Collection
- Deep Heat - Mentholatum
- Deep Ploughing Of Land - Non-residential Immovable Goods
- Deer
- Deer Farming - Agricultural Production Activities And Services
- Deferred Vat - Importation
- Defibrillator - Implantable - Medicine, Medical Equipment And Appliances
- Delicatessen Food - Food And Drink For Human Consumption
- Delivery Charge - Take-away Food
- Delph - Crockery
- Demolition Of Buildings - Private Dwellings And Non-residential Immovable Goods
- Denatured Cognac - Food And Drink
- Denatured Cooking Wine - Food And Drink
- Dental - Braces - Medicine, Medical Equipment And Appliances
- Dental - Bridges - Medicine, Medical Equipment And Appliances
- Dental - Crowns - Medicine, Medical Equipment And Appliances
- Dental - Plates - Medicine, Medical Equipment And Appliances
- Dental Gum
- Dental Instruments - Tools
- Dental Technicians - Medical And Related Services
- Dentists Services - Medical And Related Services
- Dentures - Medicine, Medical Equipment And Appliances
- Deposit - Cancellation By Customer
- Descaling - Pipework Etc. - Private Dwellings And Non-residential Immovable Goods
- Design - Art & Artists
- Dessert - Frozen
- Dessert Syrup - Food And Drink
- Desserts - Fresh Dairy - Food And Drink
- Dessicated Coconut - Food And Drink
- Detergents
- Developing Of Photographs - Photographic And Related Services
- Diabetic Foods
- Diagnostic Reagents
- Diamond Cutting
- Diaries
- Diathermy Hair Trearment - Miscellaneous Services
- Diet Foods
- Diet Systems - Analysis And Advice - Miscellaneous Services
- Digger - Hire With Operator - Non-residential Immovable Goods
- Digging - Excavating - Non-residential Immovable Goods
- Digitised Goods - Internet
- Diplomats - Supplies To
- Directories - Books, Newspapers And Printed Matter
- Directors Fees
- Disabled Drivers And Passengers - Motor Vehicles
- Discharge Of Vessels / Boats & Ships - Services Relating To Vessels And Aircraft
- Dishwasher - Supply And Fit
- Disinfectants
- Disinfecting Of Agricultural Products - Agricultural Goods And Services
- Dispensing Fees - Non-oral Medicine
- Dispensing Fees - Oral Medicine - Medicine, Medical Equipment And Appliances
- Disposable Clothing
- Distilled Water
- District Heating - Supply - Certain Supplies With Reduced Rate
- Divers - Commercial
- Docking Facilities - Imports/exports - Services Relating To Vessels And Aircraft
- Docking Facilities - Passengers - Services Relating To Vessels And Aircraft
- Doctors - Medical And Related Services
- Doctors Paging Service
- Documents And Records - Archiving
- Documents And Records - Disposal - Other Services
- Documents And Records - Microfilming - Photographic And Related Services
- Documents And Records - Recovery And Restoration - Certain Repair And Related Services
- Documents And Records - Scanning
- Documents And Records - Indexing
- Dog Food Tinned/packaged
- Dog Breeding
- Dog Grooming
- Dolls
- Domestic Radiators - Supply And Install - Private Dwellings
- Donkey
- Donuts / Doughnuts - Food And Drink For Human Consumption
- Door Locks - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Door Parts - Supply
- Doors - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Double Glazing Units - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Drain / Sewer Cleaning - Private Dwellings And Non-residential Immovable Goods
- Drained Cherries - Food And Drink
- Drained Fruit - Food And Drink
- Draught Excluder - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Drawing / Painting Books - Certain Printed Matter
- Drawing Materials
- Dredger >15 Tons - Services Relating To Vessels And Aircraft
- Dredging - Non-residential Immovable Goods
- Drilling - For Oil Or Gas - Non-residential Immovable Goods
- Drinks - Beverages
- Drinks / Beverages Concentrates
- Drinks With A Meal - Food And Drink For Human Consumption
- Dripping - Food And Drink
- Driving Range - Golf - Sporting Facilities
- Driving School - Commercial - Children And Education
- Driving Tuition - Motor Vehicles - Miscellaneous Services
- Droit De Suite - Art & Artists
- Drug Eluting Stent - Medicine, Medical Equipment And Appliances
- Dry Cleaning - Certain Repair And Related Services
- Dry Cleaning - Clothing - Certain Repair And Related Services
- Dry Ice
- Dry Rot Treatment - Private Dwellings, Non-residential Immovable Goods, Certain Repair And Related Services
- Drying
- Drying / Storing Corn
- Ducting - Supply And Nstall - Private Dwellings And Non-residential Immovable Goods
- Dust Masks - Respirators
- Duty Free Shops - Exports - International Trade, Etc.
- Dvd
- Dyeing - New Goods
- Dyeing - Used Goods - Certain Repair And Related Services
E
- Ear Muffs - Children - Children's Clothing And Footwear
- Ear Piercing - Miscellaneous Services
- Ear Protectors
- Earth - Common Soil
- Easter Eggs
- Echo Sounder - Supply & Install (Vessels >15 Tons) - Services Relating To Vessels And Aircraft
- Echo Sounders - Supply
- Edible Cream - Food And Drink
- Edible Herbs - Food And Drink
- Editing Of Text
- Editing Photographic Services - Photographic And Related Services
- Education - After School Progrmme - Children And Education
- Education - School/university - Children And Education
- Educational/training Supplies
- Egg Based Drinks - Food And Drink
- Egg Containers
- Egg Extracts / Egg Preparations Drinks - Food And Drink
- Eggs - Food And Drink
- Eggs - Jelly
- Eggs - Preserver
- Elastic
- Elastic - For Clothing
- Elastic Braid
- Elastic Stockings
- Electrical Appliances
- Electrician Services - Work On Fixtures - Private Dwellings And Non-residential Immovable Goods
- Electricity - Energy Products And Supplies
- Electrolysis - Miscellaneous Services
- Electroplating
- Elocution Classes - Children And Education
- Embalming - Funeral - Exemptions By Derogation In Accordance With Article 371
- Employment Agencies
- Emulcid Triazine
- Emulsifier Food Stabliiser - Food And Drink
- Endotrachael Tubes - Medicine, Medical Equipment And Appliances
- Engine Oil
- Engineers - Services
- Engraving - Used Goods - Certain Repair And Related Services
- Ensilage - Agricultural Products - Agricultural Goods And Services
- Enviromental Charge
- Epidemiologist - Medical And Related Services
- Epsom Salts - Medicine, Medical Equipment And Appliances
- Equine Dentistry - Horses - Miscellaneous Services
- Equipment For Aircraft (International Routes) - Services Relating To Vessels And Aircraft
- Escalator - Supply And Install - Non-residental Immovable Goods
- Essences - Food And Drink
- Essences - Drinks
- Estate Agent - Property
- Estate Cars
- Etching - Used Goods - Certain Repair And Related Services
- Ethylacetate - Chemical
- Eucalyptus Oil
- Evac Sheets
- Evacuation Chair - Medicine, Medical Equipment And Appliances
- Exam Papers
- Excavator - Hire With Operator - Non-residential Immovable Goods
- Excavators - Hire Of
- Exclusivity Payments
- Exercise Books
- Exhibition Stands - Renting/hiring
- Expenses - Mileage, Accommodation Etc.
- Explosives - Supply
- Export Advisors
- Export Agents - Services By Intermediaries
- Exports - Exports
F
- Fabric - Non-clothing
- Facial Implants - Medicine, Medical Equipment And Appliances
- Facial Treatment - Miscellaneous Services
- Facilitation Service - Planning
- Factoring - Commissions
- Fairgrounds - Amusement Services - Shows, Exibitions, Cultural Facilities, Etc.
- Faith Healing - Religious Healers - Miscellaneous Services
- False Teeth - Repairs - Medical And Related Services
- Fan Belts - Motor Vehicles
- Fans (Electric) - Supply
- Farm Accountancy
- Farm Accountants
- Farm Advisory Service - Conservation Advice - Agricultural Goods And Sevices
- Farm Advisory Services - Agriculturall Goods And Services
- Farm Buildings - Non-residential Immovable Goods
- Farm Machinery
- Farm Management Services
- Farm Relief Services - Agricultural Goods And Services
- Farmhouse Holiday - Hotel, Holiday Accommodation
- Farming - Grain Drying
- Farming - Laboratory Analysis For Farms - Agricultural Goods And Services
- Farming - Mixing And Bagging Grain
- Farrier - Shodding
- Farrowing Services - Agricultural Goods And Services
- Feathers
- Felt
- Fencing - Supply And Install - Non-residential Immovable Goods
- Fencing Stakes
- Fertiliser - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Field Work - Agriculture - Agricultural Goods And Services
- Film Download
- Film Editing - Photographic And Related Supplies
- Film - Non-commissioned
- Financial Agent - Agency Services
- Fire Alarms - Supply
- Fire Alarms - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Fire Engines - Acquisitions
- Fire Engines - Hire
- Fire Engines - Supply
- Fire Escapes - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Fire Officer Training Courses - Children And Education
- Fire Prevention Training - Children And Education
- Firelighters - Solid - Energy Products And Supplies
- Firemans Clothing
- Fireplaces - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Firewood - Energy Products And Supplies
- Fireworks
- Fish - Dead - Food And Drink
- Fish - Live
- Fish - Salmon Ova
- Fish And Chips - Food And Drink For Human Consumption
- Fish Bait
- Fish Spreads - Food And Drink
- Fishing - Private Waters - Sporting Facilities
- Fishing Equipment - Repayment
- Fishing Equipment - Supply
- Fishing Nets - For Commercial Sea-fishing
- Fishing Permits - Commercial - Sporting Facilities
- Fishing Rights - Sporting Facilities
- Fishing Rods
- Fittings - Supply And Fit
- Fixture List - Printing - Books, Newspapers And Other Printed Matter
- Fixtures - Supply And Install - Private Dwellings And Non- Residential Immovable Goods
- Flameproofing - Fabrics
- Flameproofing - Fixtures - Private Dwellings And Non-residential Immovable Goods
- Flapjacks
- Flares - Emergency
- Flasks
- Flat-rate Addition - Farmers
- Flight Lessons (Pilot Training)
- Flight Socks
- Floor Cleaning (Contract) - Private Dwellings And Non-residential Immovable Goods
- Floor Covering - Supply
- Floor Sanding - Private Dwellings And Non-residential Immovable Goods
- Floor Sealing - Private Dwellings And Non-residential Immovable Goods
- Floor Vinyl
- Florist - Plants And Bulbs, Etc.
- Flour - Food And Drink
- Flourescent Bulbs
- Flourescent Lighting - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Flowers - Bouquets - Plants And Bulbs, Etc.
- Flyers - Books, Newspapers And Other Printed Matter
- Folic Acid - Food And Drink
- Fondant Icing - Food And Drink
- Food - Ergogenic Aid
- Food - Grade Chemicals - Food And Drink
- Food - Grade Minerals - Food And Drink
- Food - Take-aways Registration Limit
- Food Flavouring - Food And Drink
- Food Mixes - Food And Drink
- Food Supplements - Food And Drink
- Food Supplements - Animals - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Football Boots - Children - Children's Clothing And Footwear
- Football Pitch Hire - Sporting Facilities
- Football Studs
- Footwear - Adults
- Footwear - Children - Children's Clothing And Footwear
- Footwear - Orthopaedic - Medicine, Medical Equipment And Appliances
- Forestry Services - Agricultural Goods And Services
- Fork Lift Trucks
- Forklift Driving Training - Children And Education
- Forks - Cutlery
- Formaldehyde - Chemical
- Formic Acid
- Fowl - Dead - Food And Drink
- Franchise - Sale Of
- Free Airport - Shannon - International Trade, Etc.
- Free Port - Supplies Within - International Trade, Etc.
- Freezer Unit - Mobile
- Freight - See Transport Of Goods
- French Polishing - Certain Repair And Related Services
- Fridge- Refrigerator
- Frozen Chips - Food And Drink
- Frozen Chips - Food And Drink
- Frozen Pastry - Food And Drink For Human Consumption
- Frozen Yoghurt
- Fruit - Food And Drink
- Fruit Drinks
- Fruit Drinks - Babies - Food And Drink
- Fruit Juices
- Fruit Plants - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Fruit Pulp - Food And Drink
- Fruit Squashes
- Fuelling & Provisioning - Vessels > 15 Tons - Services Relating To Vessels And Aircraft
- Fuelling And Provisioning Aircraft - Services Relating To Vessels And Aircraft
- Fuller's Earth
- Fumigation - Immovable Goods
- Fumigation - Ships/vessels
- Fund Raising - Commercial
- Funeral - Grave Digging - Exemptions By Derogation In Accordance With Article 371
- Funeral - Receipts From Advanced Funeral Plan - Exemptions By Derogation In Accordance With Article 371
- Funeral Undertaker - Exemptions By Derogation In Accordance With Artcle 371
- Fungicides
- Furazolidone Antibiotic - Medicine, Medical Equipment And Appliances
- Furnace Oil - Fuel - Energy Products And Supplies
- Furnishings
- Furniture - Antique - Antiques
- Furniture - Installed - Private Dwellings And Non-residential Immovable Goods
- Furniture - Supply
- Furniture - Supply/hire
- Fuse
- Fuseboards - Supply And Install - Private Dwellings And Non-residential Immovable Goods
G
- Gallery Commission - Art & Artists
- Galvanising
- Gambling And Betting - Card Club
- Gaming Machine Receipts
- Gaming Machines - Supply
- Garden Centres - Plants And Bulbs, Etc.
- Garden Tools
- Gardening - Non-residential Immovable Goods
- Gardening - Cutting Hedges - Non-residential Immovable Goods
- Gardening - Cutting Lawns - Non-residential Immovable Goods
- Garlic Capsules - Food And Drink
- Gas Conversion - Used Vehicles - Certain Repair And Related Services
- Gastronomy Tubes - Implants - Medicine, Medical Equipment And Appliances
- Gates - Supply
- Gates - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Gazette - Books, Newspapers And Other Printed Matter
- Gelatine - Edible - Food And Drink
- Gelatine Non-edible
- General Advisory Services - Medical
- Generators - Supply
- Gherkins - Food And Drink
- Gifts
- Ginger (Crystallised) - Food And Drink
- Ginger (Ground) - Food And Drink
- Ginger In Syrup - Food And Drink
- Gingerbread - Food And Drink For Human Consumption
- Ginseng Tablets - Food And Drink
- Glace Cherries
- Glace Fruit
- Glass - Antique - Antiques
- Glass - Supply
- Glass - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Glasses - Spectacles
- Glasshouses - Fixture - Non-residential Immovable Goods
- Glazing - In Buildings - Private Dwellings And Non-residential Immovable Goods
- Gloves - Adult
- Gloves - Children - Children's Clothing And Footwear
- Glucose - Food And Drink
- Glucose Drink
- Glucose Sweets
- Glucose Tablets
- Glue Adhesives
- Gluten Free Confectionery
- Glycerol
- Goat
- Goggles - Protective Etc.
- Go-karting Commercial - Sporting Facilities
- Gold - Supplied To The Central Bank - Certain Transactions Treated As Exports
- Gold Sovereigns
- Golden Syrup - Food And Drink
- Goldsmiths
- Golf Club Membership Fees - Member-owned Club - Certain Independent Groups, Non-profit Making Organisations And Other Bodies
- Golf Course Fees - Commercial And Local Authority - Sporting Facilities
- Golf Course Fees - Member-owned Golf Clubs - Certain Independent Groups, Non-profit Making Organisations And Other Bodies
- Golf Trainer Machine
- Grader - Hire With Operator - Non-residential Immovable Goods
- Grain - Food And Drink
- Grain Offal, Husks, Brans, Etc. - Food And Drink
- Grain Preservative - Food And Drink
- Graphic Designers
- Grass Cutting - Non-residential Immovable Goods
- Grass Seed - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Grave-digging - Funeral - Exemptions By Derogation In Accordance With Aricle 371
- Graves - See Buriol Plots - Graves
- Gravy Browning - Food And Drink
- Greenhouse - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Greeting Cards
- Greyhound Food - Live Animals, Animal Feeding Stuffs
- Greyhound Training
- Greyhounds - Live
- Ground Limestone - Fertiliser - Fertilisers, Feeding Stuffs. Certain Seeds, Etc.
- Groundnut Kernels/peanuts - Natural - Fertilizers, Feeding Stuffs,, Certain Seeds, Etc.
- Guesthouses - Hotel, Holiday Accommodation
- Gumshields
- Gun Belts- Holster
- Gymnasium - Commercial - Sporting Facilities
H
- Haberdashery Items, Buttons, Zips Etc
- Haemate P
- Hair Care - Lacquers
- Hair Care Accessories
- Hairbands
- Hairdressing Services - Other Services
- Hairnets
- Hairpieces
- Hand Shield - Welding Equipment
- Handbags
- Handcycles - Wheelchairs - Medicine, Medical Equipment And Appliances
- Handkerchiefs
- Hanging Frame Binder - Printing
- Harvesting - Agricultural Goods And Services
- Hatching / Fertilised Eggs - Live Animals, Animal Feding Stuffs
- Hats - Adult
- Hats - Children - Children's Clothing And Footwear
- Haulage - Goods
- Hay - Animal Food - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Haysheds - Supply And Erect - Non-residential Immovable Goods
- Headgear - Adults
- Headgear - Children - Children's Clothing And Footwear
- Headstones - Supply And Erect - Non-residential Immovable Goods
- Health / Sports Drinks
- Health And Safety Training - Children And Education
- Health Studio - Sports & Fitness - Miscellaneous Services
- Hearing Aids - Medicine, Medical Equipment And Appliances
- Hearse - Funeral Car
- Heart Monitor
- Heart Pacemakers - Medicine, Medical Equipment And Appliances
- Heat / Moisture Exchangers - Medicine, Medical Equipment And Appliances
- Heaters - Fixed - Private Dwellings And Non-residential Goods
- Heaters - Free Standing
- Heating Oil - Energy Products And Supplies
- Heating/ Lighting Gas - Fuel - Energy Products And Supplies
- Heating/ Lighting Oil - Fuel - Energy Products And Supplies
- Heavy Fuel Oil
- Hedge Cutting - Non-residential Immovable Goods
- Hedge Trimmer - Hire With Operator - Non-residential Immovable Goods
- Helicopter - Hire Witout Pilot
- Helicopter - Supply/hire
- Hemofilter / Haemofilter - Medical
- Herbal Creams
- Herbal Medicine - Oral - Medicines, Medical Equipment And Appliances
- Herbal Shampoo
- Herbal Tobacco
- Herbalist - Services Of - Miscellaneous Services
- Hides - Animal
- Hip Prosthesis - Medicine, Medical Equipment And Appliances
- Hire (Short-term) Of Bicycles - Hiring For Short Periods
- Hire Of A Boat With Operator For Scuba Diving - Sporting Facilities
- Hire Of Boat With Operator For Passenger Transport - Exemptions Dy Derogation In Accordance With Article 371
- Hire Of Sport Equipment
- Hire Of Sports Or Pleasure Boat - Short-term - Hiring For Short Periods
- Hire Purchase - Supply Of Goods
- Hire Purchase - Agency Fees - Agency Services
- Hire Purchase - Supply Of Credit - Financial Services
- Hire With Operator Of Fishing Boat - Sporting Facilities
- Hiring / Leasing Works Of Art
- Hiring Cars
- Historic Homes - Admissions - Shows, Exibitions, Cultural Facilities, Etc.
- Hob And Oven Units - Supply
- Hoist - Medical Equipment
- Holiday Accommodation - Hotel, Holiday Accommodation
- Holiday Camps - Sporting Facilities - Sporting Facilities
- Holiday Chalet - Hotel, Holiday Accommodation
- Holiday Cottages - Hotel, Holiday Accommodation
- Holistic Services - Miscellaneous Services
- Holograms
- Home Brewing Kits
- Home Care (Neo Natal) - Nursing - Medical And Related Services
- Homeopathic Medicine - Oral - Medicine, Medical Equipment And Appliances
- Honey - Food And Drink
- Honeycombs - Artifical
- Hooks
- Horse
- Horse - Hire
- Horse (Bloodstock)
- Horse Bridle - Animal
- Horse Feed And Feed Additives - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Horse Harness
- Horse Sale Entry Fee
- Horse Shoes - Shodding
- Horticultural
- Hoses
- Hosiery - Children's Clothing And Footwear
- Hospital / Medical Care In A Clinic - Medical And Related Services
- Hospital I.d. Bands
- Hospital Theatre Equipment
- Hospital Treatment - Medical And Related Services
- Hospitality Advertising
- Hot Chocolate Drink - Food And Drink For Human Consumption
- Hotel - Hotel, Holiday Accommodation
- House - Sale Of - Private Dwellings And Non-residential Immovable Goods
- Human Blood - Medical And Related Services
- Human Hair
- Human Milk - Medical And Related Services
- Human Organs - Medical And Related Services
- Hurleys
- Hurling And Camogie Equipment
- Hydrocarbon Oils
- Hydrographic Charts - Books, Newspapers And Other Printed Matter
- Hymn Sheets (Printed Music) - Books, Newspapers And Other Printed Matter
- Hypnotherapy - Miscellaneous Services
I
- Ice
- Ice Cream
- Ice Cream - Cake
- Ice Cream Mix
- Ice Pops
- Ice Shovel
- Ice Skates
- Icing Mix - Food And Drink
- Icing Sugar - Food And Drink
- Identity Cards
- Immersion Heaters - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Immovable Goods - Repairs - Private Dwellings And Non-residential Immovable Goods
- Immovable Goods - Sale Of - Private Dwellings And Non-residential Immovable Goods
- Importation Of Goods - Consigned To Oms - Imports
- Incineration Service - Other Services
- Incontinence Pads - Adult
- Indexing - Text
- Industrial Diamonds
- Industrial Equipment - Supply
- Injectable Implants - Beauty Treatment Products
- Ink Cartridges - Refills
- Ink Cartridges - Repair And Maintenance - Certain Repair And Related Services
- Ink Cartridges - Supply
- Insoles - Shoes
- Installation Of Radar Apparatus - Vessels >15 Tons - Services Relating To Vessels And Aircraft
- Insurance Agent - Insurance And Reinsurance Services
- Insurance Policy Document
- Insurance Policy Proposal Forms
- Insurance Premiums - Insurance And Reinsurance Services
- Insurance Services - Insurance And Reinsurance Services
- Intangible Assets - Goodwill
- Integrated Circuits
- Intercoms - Supply And Install - Private Dwelings And Non-residential Immovable Goods
- Intermediary Agent - Definition
- Interpreter - Language
- Intra-community Supplies - Intra-community Transactions
- Intraocular Lenses - Medicine, Medical Equipment And Appliances
- Intravenous Tube-food - Food And Drink
- Invalid Carriage - Medicine, Medical Equipment And Appliances
- Invalid Electric Scooter - Medicine, Medical Equipment And Appliances
- Investment - Farming
- Investment Gold - Coin, Bar Or Wafer - Supply Of Investment Gold
- Iodine - Medicine
- Ioniser - Medical
- Iron Sulphate Capsules - Medicine, Medical Equipment And Appliances
- Ironing Boards
- Ironing Service - Certain Repair And Related Services
J
- Jack - Motor Equipment
- Jackhammers - Construction Equipment
- Jacuzzi - Hire - Miscellaneous Services
- Jaffa Cakes - Food And Drink For Human Consumption
- Jam - Food And Drink
- Jam Doughnuts - Food And Drink For Human Consumption
- Jelly - Food And Drink
- Jet Skis - Supply
- Jewellery - Mounting
- Jewellery - Repairs - Certain Repair And Related Services
- Jewellery - Supply
- Jigsaw Puzzles
- Jockeys - Riding Fees - Miscellaneous Services
- Joinery - Labour Only
- Journalists
- Judo / Karate Classes
K
- Kango Hammer - Hire With Operator - Non-residential Immovable Goods
- Karaoke Competitions
- Karaoke Machine Receipts
- Kennels
- Kerosene Jet Fuel - Energy Products And Supplies
- Ketchup - Food And Drink
- Key Cutting
- Keyboard - Musical Equipment
- Kiddies Rides - Amusement Machines - Shows, Exibitions, Cultural Facilities, Etc.
- Kitchen Range - Supply
- Kitchen Units - Supply
- Kitchen Units - Supply And Install - Private Dwellings
- Kitchen Utensils
- Knee Brace - Medicine, Medical Equipment And Appliances
- Knitting Yarn - Wool
- Knives
L
- Labels
- Laboratory Analysis - Scientific Testing
- Laboratory Cholesterol Testing
- Laboratory Equipment
- Lactic Acid - Food And Drink
- Ladders
- Ladders - Attic - Private Dwellings And Non-residential Immovable Goods
- Lagging Jackets - Water Tank Insulation
- Lambing Services - Agricultural Goods And Services
- Laminating - Book - Certain Printed Matter
- Lamps
- Land Drainage Service - Non-residential Immovable Goods
- Land Reclamation Service - Non-residential Immovable Goods
- Land Surveying
- Landscaping - Non-residential Immovable Goods
- Language Training - Children And Education
- Lap Dancing Admissions - Shows, Exibitions, Cultural Facilities, Etc.
- Laser Copying
- Laser Treatment - Smoking - Misscellaneous Services
- Laundry Services - Certain Repair And Related Services
- Law Searchers
- Lawnmower
- Lawyers / Solicitors Services
- Laxatives - Medicine, Medical Equipment And Appliances
- Leaflets - Books, Newspapers And Other Printed Matter
- Lecithin - Food And Drink
- Legal Services
- Legal Tender - Money (Bank Notes And Coins) - Financial Services
- Legumes - Food And Drink
- Lemon Juice Drink
- Lemon Mascapone Dessert - Food And Drink For Human Consumption
- Letting - Farm Buildings - Letting Of Immovable Goods
- Letting Of Sites For Laying Up Boats - Letting Of Immovable Goods
- Lettuce - Food And Drink
- Library - Commercial
- Library - Public
- Life Insurance - Insurance And Reinsurance Services
- Life Jackets - Adult
- Life Jackets - Children's - Childen's Clothing And Footwear
- Lifebuoys
- Lifts - Supply And Install - Non-residential Immovable Goods
- Light Bulbs - Electric
- Lighter Fuel
- Lights
- Limestone Flour - Food And Drink
- Limousine Hire - Exemptions By Derogation In Accordance With Article 371
- Linen - Hire
- Liniments
- Linoleum
- Linseed Oil
- Liqueur Chocolates
- Liqueurs - Drink
- Liquid Fertiliser - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Liquid Parafin - Veterinary Use - Standard
- Liquid Petroleum Gas (Lpg)
- Lithopone Pigment
- Live Insects
- Live Musical Performances - Admissions - Other Activities
- Liver Salts - Medicine, Medical Equipment And Appliances
- Livery - Animal - Agricultural Goods And Services
- Livestock Semen - Bovine - Agricultural Goods And Services
- Livestock Farming
- Livestock Semen - Equine - Agricultural Goods And Services
- Livestock Semen - Supply - Agricultural Goods And Services
- Living Microscopic Worms
- Loading - Exports - Services Relating To Vessels And Aircraft
- Loans - Collection Charge
- Lobster Pots
- Lobsters - Live - Food And Drink
- Local Authority (On Street) Car Parking
- Local Authority Golf Courses - Sporting Facilities
- Lock Cards - Commission On Sale
- Locks - Supply
- Locksmith
- Logs And Kindling - Energy Products And Supplies
- Lopping - Agricultural Goods And Services
- Lorry
- Loss Adjusters
- Lotion
- Lottery Tickets - Gambling And Lotteries
- Lozenges - Chest & Throat
- Lozenges - Tabacco Substitute
- Lubricants
- Lubricants - Engine
- Lubricating Oil
- Lucky Bags
- Lumbar Support - Medicine, Medical Equipment And Appliances
- Luprosil
M
- Mace - Spice - Food And Drink
- Machinery - Hire
- Machinery - Supply
- Machines
- Magazines - Books, Newspapers And Other Printed Matter
- Maggots - Fish Bait
- Magnesium Sulphate - B.p. Grade - Medicine, Medical Equipment And Appliances
- Magnetic Body Belts - Medicine, Medical Equipment And Appliances
- Mailing Services
- Mailshot Advertising
- Maintenance - Movable Goods - Certain Repair And Related Services
- Maintenance Of Immovable Goods - Private Dwellings And Non-residential Immovable Goods
- Maintenance Of Plants In The Ground - Non-residential Immovable Goods
- Maintenance Of Potted Plants - Certain Repair And Related Services
- Maintenance Of Vessels > 15 Tons - Services Relating To Vessels And Aircraft
- Maintenance/ Repair Of Buildings - Private Dwellings And Non-residential Immovable Goods
- Maize - Food And Drink
- Maize Oil - Food And Drink
- Maize Starch Bp - Medicine, Medical Equipment And Appliances
- Making Up Goods From Customers Materials
- Malaic Anhydrid - Chemical
- Malt
- Malt Dust
- Malt Extract - Food And Drink
- Maltana - Food And Drink For Human Consumption
- Management Services- Including Property Management
- Management Training - Chidren And Education
- Manakins
- Manganous Oxide - Chemical
- Mangolds - Food And Drink
- Manicure - Miscellaneous Services
- Manufactured Stem Cells
- Maps - Books, Newspapers, And Other Printed Matter
- Margarine - Food And Drink
- Marine Radio - Supply
- Marine Salt - Non - Food Grade
- Marked Diesel - Energy Products And Supplies
- Marked Diesel - Energy Products And Supplies
- Marmalade - Food And Drink
- Marquees - Short-term Hire - Hiring For Short Periods
- Marriage Counselling
- Marron Glace
- Marshmallows
- Marzipan - Food And Drink
- Marzipan Substitute - Food And Drink
- Marzipan Sweets
- Masking Tape
- Mass Cards - Printing
- Massage Services - Misscellaneous Services
- Mastectomy Bra - Medicine, Medical Equipment And Appliances
- Matches
- Maw Seed - Food And Drink
- Mayonnaise - Food And Drink
- Meal Replacement Drinks - Food And Drink
- Meals - Provision - Food And Drink For Human Consumption
- Meals In Caf� - Food And Drink For Human Consumption
- Meals In Guesthouses - Food And Drink For Human Consumption
- Meals In Hotels - Food And Drink For Human Consumption
- Meals To Patients Of A Hospital/nursing Home - Other Activities
- Meals To School Students At Their School - Other Activities
- Means Of Transport - Exclusions
- Means Of Transport - Hire
- Means Of Transport - Meaning
- Meat - Food And Drink
- Meat - De-boning - Food And Drink
- Meat Based Drinks - Food And Drink
- Meat Extracts / Meat Preparations Drinks - Food And Drink
- Meat Pies - Food And Drink
- Meat Spreads - Food And Drink
- Medical Aids - Disabled Persons - Medicine, Medical Equipment And Appliances
- Medical Equipment
- Medical Equipment - Donated
- Medical Equipment - For Blind Persons
- Medical Equipment - Parts And Accessories
- Medicated Shampoo
- Medicine - Injection / Infusion
- Medicine - Non Oral
- Medicine - Non Oral Antibiotics
- Medicine - Oral (Human) - Medicine, Medical Equipment And Appliances
- Medicine - Oral Antibiotics (Human) - Medicine. Medical Equipment And Appliances
- Member Owned Golf Club - Visitors Fees - Sporting Facilities
- Memorial Cards
- Meringues - Food And Drink For Human Consumption
- Mesh - Netting
- Metal - Scrap
- Methylated Spirits - Power - Energy Products And Supplies
- Methylated Spirits - Industrial
- Methylated Spirits - Mineralised - Energy Products And Supplies
- Mgo Oil (Green Diesel) - Energy Products And Supplies
- Microfilm - Supply/sale
- Microfilming Services - Photographic And Related Supplies
- Microscopes
- Milk - Food And Drink
- Milk Based Drinks - Food And Drink
- Milk Extracts - Food And Drink
- Milk Of Magnesia - Medicine, Mmedical Equipment And Appliances
- Milk Pasteurisation - Food And Drink
- Milk Preparations - Food And Drink
- Milk Preservatives Tablets - Food And Drink
- Milk Pudding - Food And Drink
- Milk Quotas - Sale Or Lease
- Milk Quotas - Surrender
- Milk Recording Service - Agricultural Goodfs And Services
- Milk Separation - Evaporation - Food And Drink
- Milk Testing - Agricultural Goods And Services
- Milking Machine Liners
- Milking Parlour - Supply And Install - Non-residential Immovable Goods
- Milled Peat - Fuel - Energy Products And Supplies
- Minerals / Soft Drinks
- Mirrors - Supply
- Miscanthus - Biofuel Crops - Plants And Bulbs, Etc.
- Missalettes And Mass Leaflets - Books, Newspapers And Other Printed Matter
- Missals - Certain Printed Matter
- Mistletoe - Plants And Bulbs, Etc.
- Mlik Of Magnesia - Medicine, Medical Equipment And Appliances
- Mobile Home - Hire (Long -Term)
- Mobile Home - Hire (Short-term) - Hiring For Short Periods
- Mobile Home - Supplyand Install As Fixture - Non-residential Immovable Goods
- Mobile Phone Call Credit
- Model Agency
- Model Toys
- Molasses - Fertiliser, Feeding Stuffs. Certain Seeds, Etc.
- Molluscs - Live - Food And Drink
- Money Lending - Financial Services
- Money Lending - Collection Charge
- Monitors
- Montessori School - Children And Education
- Monuments - Supply And Install - Non-residential Immovable Goods
- Motel - Hotel, Holiday Accommodation
- Motor Vehicle - Second-hand
- Motor Cycles
- Motor Sports - Commercial - Sporting Facilities
- Motor Vehicle - Hire Of Chauffeur Driven Vehicle - Exemptions By Derogation In Accordance With Article 371
- Motor Vehicles - Child Car Safety Seats - Children's Car Safety Seats
- Motor Vehicles - Conversion
- Motor Vehicles - Hire - Purchase
- Motor Vehicles - Hire (Long-term)
- Motor Vehicles - Hire (Short-term) - Hiring For Short Periods
- Motor Vehicles - Hire With Driver - Exemptions By Derogation In Accordance With Article 371
- Motor Vehicles - Loss Adjuster
- Motor Vehicles - New
- Motor Vehicles - Repairs - Certain Repair And Related Services
- Motor Vehicles - Trade- Ins
- Motorcycle - Helmets / Visors (Adult)
- Mousse - Frozen Dessert
- Mouth Washes
- Movable Goods - Repairs - Certain Repair And Related Services
- Mowers
- Mowing - Agricultural - Agricultural Goods And Services
- Muesli Bar
- Mulled Bark
- Museum Admision Fees - Shows, Exibitions, Cultural Services, Etc.
- Mushroom Casing - Peat And Lime - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Mushroom Farm - Supplies To - Agricultural Goods And Services
- Mushroom Grading
- Mushrooms - Food And Drink
- Music - Supplies Via Internet
- Music Lecturer - Children And Education
- Music Teaching - Chilldren And Education
- Musical Bands - Receipts
- Mussels - Live - Food And Drink
- Mustard - Food And Drink
N
- Nails
- Name Plates
- Nappies - Childrens - Children's Clothing And Footwear
- Nappies - Disposable - Children's Clothing And Footwear
- Nappy Liners - Childrens - Children's Clothing And Footwear
- Nasal Decongestant Aerosol
- National Car Testing (Nct) - Motor Vehicles
- National Lottery Tickets - Gambling And Lotteries
- National Radio/tv - Other Activities
- Natural Gas - Energy Products And Supplies
- Naturopath - Miscellaneous Services
- Naval Vessel
- Navigational Equipment - Vessels < 15 Tons
- Navigational Equipment - Vessels >15 Tons - Services Relating To Vessels And Aircraft
- Needles
- Negotionable Instruments - Dealing In - Financial Services
- Nets - Fishing
- Nets (Sport Equipment)
- Neuro Linguistic Programming Counselling - Miscellaneous Services
- New Means Of Transport - Definition
- News Agency - Services
- Newsletters - Books, Newspapers And Other Printed Matter
- Newspapers - Books, Newspapers, And Other Printed Matter
- Newsprint
- Nicotine Patch
- Nicotinic Acid - Food And Drink
- Nightclubs - Admissions
- Night-lights - Decorative
- Night-lights - Plain Candles - Other Zero-rated Goods And Services
- Nitrofurazone
- Nomination Fees - Stud Fees
- Non - Commercial Sporting Facilities - Certain Independent Groups, Non-profit Making Otrganisations And Other Bodies
- Non-bread Dough - Food And Drink For Human Consumption
- Non-customised Software - Computer
- Noodles - Food And Drink
- Norfolk Punch Drink
- Note Books
- Nurseries - Sales - Plants And Bulbs, Etc.
- Nursing Agency
- Nursing Home - Medical And Related Services
- Nursing Pads
- Nursing Services - Medical And Related Services
- Nutmeg - Food And Drink
- Nuts - Chocolate Covered
- Nuts - Natural - Food And Drink
- Nuts- Salted / Roasted
O
- Oat Fibre - Food And Drink
- Oat Meal - Food And Drink
- Occupational Health Services
- Occupational Therapy - Medical And Related Services
- Office Equipment
- Oil Additives
- Oil Filters
- Oil Tanks - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Ointments
- Olive Oil - Food And Drink
- Olives - Food And Drink
- Open Farms - Admissions - Shows, Exibitions, Cultural Facilities, Etc.
- Optical Goods
- Opticians - Medical And Related Services
- Oral Anti Scour Animal Medicine - Medicine, Medical Equipment And Appliances
- Original Lithograph - Works Of Art
- Original Paintings - Works Of Art
- Ornamental Fish
- Ornaments
- Orthodontic Appliances - Dental - Medicine, Medical Equipment And Appliances
- Orthopaedic Appliances - Medicine, Medical Equipment And Appliances
- Orthotics - Prescription - Medicine, Medical Equipment And Appliances
- Osteopath - Medical And Related Services
- Ostomy Adhesives - Medicine, Medical Equipment And Appliances
- Ostomy Belts - Medicine, Medical Equipment And Appliances
- Ostomy Products - Medicine, Medical Equipment And Appliances
- Ostrich - Hatching / Fertilised Eggs - Live Animals, Animal Feeding Stuffs
- Ostriches - Live - Live Animals, Animal Feeding Stuffs
- Outboard Motors
- Oven Cleaning Service - Certain Repair And Related Services
- Oven Units - Supply And Fit
- Oxygen
- Oxytetracyline - Medicine, Medical Equipment And Appliances
- Oyster Spat - Food And Drink
- Oysters - Live - Food And Drink
P
- Pabx System - Supply And Install - Non-residential Immovable Goods
- Pacemakers - Medicine, Medical Equipment And Appliances
- Packaging Containers
- Packaging Contract
- Packing Of Agricultural Products
- Pad / Protector / Guard (Sports Equipment)
- Paging Systems Receipts
- Pain Relief Electro Patch - Medical
- Paint
- Paint Thinners
- Paintball - Sport - Sporting Facilities
- Paintball And Other Adventure Games - Sporting Facilities
- Painting - New Movable Goods (Prior To Sale)
- Painting And Decorating - Private Dwellings And Non-residential Immovable Goods
- Palm Oil - Hydrogenated
- Pancakes - Food And Drink For Human Consumption
- Panel Beating - Certain Repair And Related Services
- Panty Liners - Other Zero-rated Goods And Services
- Paper
- Paper Serviettes
- Paper Shredding
- Paper Tissues
- Pappadums - Food And Drink For Human Consumption
- Parafin Oil - Energy Products And Supplies
- Parasols
- Parquet Floor - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Partitioning - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Partridge - Live - Live Animals, Animal Feeding Stuffs
- Parts - Motor Vehicles
- Party Planners
- Passport - Printing
- Pasta - Food And Drink
- Pastes- Human Consumption - Food And Drink
- Pastilles - Chest And Throat
- Pastries - Food And Drink For Human Consumption
- Pastries - Meat/cheese/vegetable Filled - Food And Drink
- Pastry - Food And Drink For Human Consumption
- Pastry Mix - Food And Drink
- Patches - Stop Smoking
- Pate - Food And Drink
- Patents
- Pavlova (Dessert) - Food And Drink For Human Consumption
- Pawnbrokers - Financial Services
- Peanut Butter - Food And Drink
- Peanuts/groundnut Kernels - Natural - Food And Drink
- Peas - Food And Drink
- Peat Briguettes - Energy Products And Supplies
- Peat Moss
- Pelmet - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Pencils
- Pens
- Pepper - Food And Drink
- Periodical - Definition
- Periodicals - Books, Newspapers, And Other Printed Matter
- Perry
- Personal Development Course
- Pessaries
- Pest Control - Agricultural Goods And Services
- Pest Control - General
- Pest Control - Immovable Goods - Private Dwellings And Non-residential Immovable Goods
- Pest Control - Movable Goods - Certain Repair And Related Services
- Pest Destruction - Agricultural Service - Agricultural Goods And Services
- Pesticide - Insect Spray
- Pesticides - Agricutural Insecticides
- Pesticides - Citowett
- Pet Food
- Pet Shops - Supplies By
- Petrol
- Petroleum Jelly
- Pets
- Pharmaceutical Services
- Pheasant - Live - Live Animals, Animal Feeding Stuffs,
- Phone Books - Books, Newspapers And Other Printed Matter
- Phosphoric Acid - Chemical
- Photo Books - Photo Albums - Certain Printed Matter
- Photocopying
- Photographer's Services - Photographic And Related Services
- Photographic Booths - Photographic And Related Services
- Photographic Equipment
- Photographic Slides - Commissioned - Photographic And Related Services
- Photographic Slides - Uncommissioned
- Photographs - Uncommissioned
- Photography - Processing - Photographic And Related Services
- Photography - Retailer's Commission - Photographic And Related Services
- Photography - Wedding And Portrait - Photographic And Related Services
- Physical Therapy - Medical And Related Services
- Physical Training - Commercial - Miscellaneous Services
- Physical Training Classes - Miscellaneous Services
- Physiotherapy - Medical And Related Services
- Piano Tuning - Certain Repair And Related Services
- Pickles - Food And Drink
- Piclked Food - Food And Drink
- Picture Framing
- Picture Restoration - Certain Repair And Related Services
- Pies - Steak & Kidney Etc. - Food And Drink
- Pig
- Pig Semen - Agricultural Goods And Services
- Pigeons
- Pigiboxes - Supply And Install - Non-residential Immovable Goods
- Pillows
- Pilot Training - Commercial Pilot Licence - Children And Education
- Pilot Training - Commercial - Children And Education
- Pilot Training - Private Pilot Licence
- Pilotage In Port - Services Relating To Vessels And Aircraft
- Pipe And Drain Cleaning - Private Dwellings And Non-residential Immovable Goods
- Pitch & Putt - Commercial - Sporting Facilities
- Pitch & Putt - Non-profit - Certain Indepenent Groups, Non-profit Making Organisations And Other Bodies
- Pizza - Hot - Food And Drink For Human Consumption
- Pizza - Uncooked, Chilled Or Frozen - Food And Drink
- Planner / Organiser And Diary
- Plant And Machinery - Hire
- Plant And Machinery - Hire With Operator
- Planting - Agricultural Service - Agricultural Goods And Services
- Plants - Food Production - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Plants - Nursery Or Garden Centre Stock - Plants And Bulbs, Etc.
- Plaster
- Plaster Board
- Plaster Coving - Supply And Installation - Private Dwellings And Non-residential Immovable Goods
- Plaster Of Paris - Building Material
- Plastering Of Buildings - Private Dwellings And Non-residential Immovable Goods
- Plastic Bags
- Plastic Pipes And Tubing
- Plastic Sacks
- Plastics
- Plates - Crockery
- Plates / Screws - Medical - Medicine, Medical Equipment And Appliances
- Playground Commercial - Sporting Facilities
- Playwrights
- Pleasure Craft
- Pleating - Clothing
- Pliers
- Ploughing - Agricultural - Agricultural Goods And Services
- Ploughs
- Plugs
- Plumbing Services - Private Dwellings And Non-residential Immovable Goods
- Plumbing Valves - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Plywood
- Podiatry / Chiropody - Medical And Related Services
- Polish
- Polishing - Immovable Goods - Private Dwellings And Non-residential Immovable Goods
- Polishing - Movable Goods - Certain Repair And Related Goods
- Political Parties - Certain Independent Groups, Non-profit Making Organisations And Other Bodies
- Pollution Monitoring
- Polytar Liquid - Shampoo
- Polythene
- Polythene Bags
- Polythene Cover
- Polythene Cover - Used With Sowing Seed For Food - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Pomace - Food And Drink
- Pontoon
- Pony Trekking - Sporting Facilities
- Pool - Commercial - Sporting Facilities
- Pool Tables
- Popcorn - Cooked
- Popcorn - Uncooked - Food And Drink
- Poptarts - Food And Drink For Human Consumption
- Porcelain
- Porcelain - Antiques
- Pork Scratchings
- Portakabin - Install As Fixture - Non-residential Immovable Goods
- Portakabin - Supply Of
- Portrait Painting - Works Of Art
- Postage Stamps - Postal Services
- Postage/revenue Stamps - Collectors' Items
- Potassium Hydroxide - Chemical
- Potassium Nitrate - Chemical
- Potassium Sorbate - Chemical
- Potassium Sulphate - Chemical
- Potato Cakes - Food And Drink
- Potato Chips - Food And Drink
- Potato Starch - Food And Drink
- Potato Sticks, Crisps, Puffs
- Potato Waffles - Food And Drink
- Potatoes - Food And Drink
- Potatoes Cleaning, Grading, Storing
- Pots And Pans
- Poultices
- Poultry - Dead - Food And Drink
- Poultry - Hatching / Fertilised Eggs - Live Animals, Animal Feeding Stuffs
- Poultry - Live - Live Animals, Animal Feeding Stuffs
- Power Tools
- Prams
- Prawns - Food And Drink
- Precast Concrete - Supply Only
- Pre-fabricated Buildings
- Pregnancy Detectors
- Pregnancy Test Kit
- Premium Space - Multiples
- Pre-retirement Courses - Training
- Prescription Fees - Non Oral Medicine
- Prescription Fees - Oral Medicine - Medicine, Medical Equipment And Appliances
- Presses - Free-standing
- Presses - In Built (Fixtures) - Private Dwellings And Non-residential Immovable Goods
- Pressure Cleaning - Building Structure - Private Dwellings And Non-residential Immovanle Goods
- Pressure Cookers
- Pressure Gauges
- Printed Matter - Supplies Via Internet
- Printed Music Other Than In Book Form - Books, Newspapers And Other Printed Matter
- Printing Onto Adult Clothing
- Private Investigator
- Programmes - Books, Newspapers And Other Printed Matter
- Proofreading
- Property Insulation - Private Dwellings And Non-residential Immovable Goods
- Property Lettings - Immovable Goods
- Property Broker
- Property Consultants - Services Of
- Property Inspection's
- Prospectus - Books, Newspapers And Other Printed Matter
- Protective Clothing
- Protective (Beekeeping) Clothing
- Protective Netting
- Protein - Food And Drink
- Psychiatrist - Medical And Related Services
- Psychologist - Medical And Related Services
- Psychotherapist - Miscellaneous Services
- Pub Licence - Private Sale Of
- Public Postal Service - An Post - Postal Services
- Public Relations - Consultants
- Puff Pastry - Food And Drink For Human Consumption
- Pumpkin - Food And Drink
- Pumps
- Puncture Repairs - Certain Repair And Related Services
- Punnets
- Puppodums / Poppadoms - Food And Drink For Human Consumption
- Puree - Food And Drink
- Purified Bottled Water For Babies
- Pushchair - Wheelchair - Medicine, Medical Equipment And Appliances
- Putty
Q
- Q-tips
- Quantity Surveyors
- Quarry - Extraction From
- Quarrying Of Stone - Non-residential Immovable Goods
- Quaser Games - Sporting Facilities
- Quiche - Food And Drink
- Quilts
- Quinine - Food And Drink
R
- R.n.l.i. Services By - Other Zero-rated Goods And Services
- Rabbits - Dead - Food And Drink
- Rabbits - Live
- Racecards - Printing - Books, Newspapers And Other Printed Matter
- Racecourse Admissions - Spectators - Exemptions By Derogation In Accordance With Article 371
- Racehorse - Hire Of
- Racehorse - Supply
- Racehorse Training
- Racing Driver - Professional
- Radar Aparatus - Sea-going Ships > 15 Tons - Services Relating To Vessels And Aircraft
- Radar Apparatus - Aircraft International Routes - Services Relating To Vessels Ans Aircraft
- Radar Apparatus - Supply
- Radiator - Car
- Radiator - Supply
- Radio - Supply
- Radio Service - Taxi Booking Service
- Radioactive Isotopes
- Radio-hire/administration -Taxi Booking Facilities
- Raffle - Licenced Premises - Gambling And Lotteries
- Rags
- Railings - Racecourse
- Railings - Supply And Install - Non-residential Immovable Goods
- Railway - Rolling Stock
- Rainwear - Adults
- Rat Bait
- Raw Course Sea Salt - Non - Food Grade
- Reaping - Agricultural Goods And Services
- Receivables - Sale And Re-purchase - Financial Services
- Re-conditioning Movable Goods - Certain Repair And Related Services
- Recording Studio
- Records - Music
- Recycled Material - Sale/supply
- Recycling Of Waste Material - Other Services
- Reflexology - Miscelaneous Services
- Refractory Bricks
- Refridgeration Service
- Registration Cards
- Rentokil - Pest Eradication
- Replacement Skin - Medicine, Medical Equipment And Appliances
- Repolishing Used Furniture - Certain Repair And Related Services
- Research - Medical
- Research & Development
- Research Journals - Books, Newspapers And Other Printed Matter
- Research Vessel - Services Related To Vessels And Aircraft
- Residental Childcare - Children And Education
- Resin
- Restaurants - Food And Drink For Human Consumption
- Re-surfacing - Immovable Goods - Non-residential Immovable Goods
- Re-surfacing - Movable Goods - Certain Repair And Related Services
- Retreats - Religious
- Rice Cakes - Food And Drink
- Riding Schools - Horses - Sporting Facilities
- Right Of Way - Land
- Right To Cut Turf - Bog - Letting Of Immovable Goods
- Rings - Jewellery
- Rivets
- Road Cleaning - Non-residential Immovable Goods
- Road Roller - Hire With Operator - Non-residential Immovable Goods
- Road Scraper - Hire With Operator - Non-residential Immovable Goods
- Road Sweepers - Hire
- Robot
- Rock Salt - Food Grade - Food And Drink
- Rock Salt - Non - Food Grade
- Rolled Oats - Food And Drink
- Roller Blinds - Supply/fit
- Roller Rink - Sporting Facilities
- Roller Shutters - Supply And Installation - Non-residential Immovable Goods
- Rollerblades
- Roofing - Private Dwellings And Non-residential Immovable Goods
- Roofing Materials
- Roof-rack - Supply And Fit
- Rope
- Rosary Beads
- Rose Hip Syrup - Food And Drink
- Rosettes
- Rotovating - Non-residential Immovable Goods
- Roulette - Receipts
- Royal Jelly Capsules - Food And Drink
- Royalties - Copyrights
- Rubber
- Rugs
- Rustproofing - Immovable Goods - Private Dwellings And Non-residential Immovable Goods
- Rustproofing - New Cars
- Rustproofing - Used Cars - Certain Repair And Related Services
S
- Saccharin - Food And Drink
- Sacks
- Saddles
- Safes - Hire Of
- Safes - Supply
- Safety / Crash Helmets
- Safety Harness - Children's - Children's Clothing And Footwear
- Safety Screens - Supply & Install / Used Vehicles - Certain Repair And Related Services
- Safety Shield
- Safety Training - Industrial - Children And Education
- Sailboard - Hire
- Sailing Lessons - Sailing Schools
- Salad Cream - Food And Drink
- Sales Training - Children And Education
- Salmon - Dead - Food And Drink
- Salmon - Live
- Salmon Smolt
- Salt - Food Grade - Food And Drink
- Salt - Non- Food Grade
- Salvage And Towage Fees
- Sand And Gravel - Supply
- Sandblasting - Non-residential Immovable Goods
- Sandblasting - Buildings - Private Dwellings And Non-residential Immovable Goods
- Sandwich Spread - Food And Drink
- Sanitary Powder - Floor Cleaning Products
- Sanitary Tampons - Other Zero-rated Goods And Services
- Sanitary Towels - Other Zero-rated Goods And Services
- Sanitisation/cleaning - Movable Goods - Certain Repair And Related Services
- Satellite Dish - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Saucepans
- Sauces - Food And Drink
- Sauerkraut - Food And Drink
- Sauna - Sporting Facilities
- Sausage Casings - Animal Offal/caesin - Food And Drink
- Sausage Casings - Non-animal Offal
- Sausages - Food And Drink
- Savoury Croutons
- Savoury Snack Products
- Sawdust
- Saws
- Scaffolding - Supply And Hire
- Scapulars
- Scarves - Adult
- Scarves - Children - Children's Clothing And Footwear
- School Fees - Children And Eduction
- Scientific Testing - Laboratory Testing
- Scissors
- Scones - Food And Drink For Human Consumption
- Scones - Fruit - Food And Drink For Human Consumption
- Scrap Metal
- Screens
- Screws
- Scuba Diving Training
- Sculpture - Original - Works Of Art
- Sea Shells
- Sea-food Crustaceans - Live - Food And Drink
- Sea-going Vessels >15 Tons - Repairs - Services Relating To Vessels And Aircraft
- Sealants
- Sea-rescue Vessels >15 Tons - Services Relating To Vessels And Aircraft
- Seasoning - Food And Drink
- Seatbelts - Motor Vehicles
- Seating - Lecture Room
- Seating And Seats
- Seaweed - Calcified - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Seaweed - Edible - Food And Drink
- Seaweed - Non Edible
- Seaweed Baths - Miscellaneous Services
- Secateurs - Pruner
- Security Consultant - Services Of
- Security Services
- Security Systems - Fixtures - Private Dwellings And Non-residential Immovable Goods
- Seeding Lactose For Powdered Milk - Food And Drink
- Seeds - Flowers - Plants And Bulbs, Etc.
- Self Improvement Courses
- Seminar - Vocational Training - Children And Education
- Sengstaken Tubes
- Septic Tanks - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Service Charge- Catering - Food And Drink For Human Consumption
- Serviettes
- Sewage Plant - Supply And Install - Non-residential Immovable Goods
- Sewer/drain Cleaning Service - Private Dwellings And Non-residential Immovable Goods
- Sewing Machines
- Seycowax Flake
- Shampoo
- Shampoos And Conditioners
- Shape Patch - Weight Control
- Sharpening Services - Used Goods - Certain Repair And Related Services
- Shawl - Baby
- Shawls
- Shed - Garden
- Sheep
- Sheep Dip Chemicals
- Sheep Quotas - Sale Or Lease
- Sheepskin
- Sheepskin Bed Pads - Clothing
- Sheet Music - Books, Newspapers And Other Printed Matter
- Sheets - Bed
- Sheets - Glass, Metal Etc.
- Shellac
- Shelving - Supply And Fit
- Shield - Head
- Shinguards
- Ships - See Various Entries Under Vessels
- Shoe - Belt Buckles
- Shoe Repairs - Certain Repair And Related Services
- Shoes - Adult
- Shoes - Children - Children's Clothing And Footwear
- Shoes - Children's Sport Footwear - Children's Clothing And Footwear
- Shoes - Orthopaedic - Medicine, Medical Equipment And Appliances
- Shooting - Hunting - Sporting Facilities
- Shooting Rights - Sporting Facilities
- Shop Signs - Supply And Install - Non-residential Immovable Goods
- Short-term Hire Cars, Sports Or Pleasure Boat - Hiring For Short Periods
- Shoulder Brace - Medicine, Medical Equipment And Appliances
- Shovel
- Show Jumping - Training Fees
- Shower Caps
- Shower Chair - Supply
- Shower Curtains
- Shower Equipment - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Shrimp - Live - Food And Drink
- Shrouds - Funeral
- Shuttering - Hire Of
- Signs - Supply
- Signwriting - Buildings - Non-residential Immovable Goods
- Signwriting - New Motor Vehicles
- Signwriting - Used Motor Vehicles - Certain Repair And Related Services
- Silage - Supply - Fertilisers, Feeding Stuffs, Certain Seeds,etc.
- Silage Additive - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Silage Covers
- Silage Making - Agricultural Goods And Services
- Silastic Tissue
- Silicone
- Silicone Antifoam - Chemical
- Silver (Antique) - Antiques
- Silver (Except Antique)
- Singing Tuition - Children And Education
- Single Farm Payment Entitlement - Farming
- Sinks - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Site Cleaning
- Site Investigation
- Skateboards
- Skates - Roller
- Skating Rinks Commercial - Sporting Facilities
- Skeletons
- Skiing - Commercial - Sporting Facilities
- Skin Cleansers
- Skin Preparations
- Skip Hire - Waste Disposal - Other Services
- Slaughtering - Food And Drink
- Sleeping Bags
- Sliding Doors - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Slimming Biscuits - Non-chocolate - Food And Drink For Human Consumption
- Slimming Tablets
- Slot Machines - Receipts
- Sludge Unit - Hire With Operator - Non-residential Immovable Goods
- Slug Killers
- Slurry Disposal - Emptying Tank - Other Services
- Slurry Tanks - Supply And Install - Non-residential Immovable Goods
- Smelling Salts
- Smoke Detectors - Supply And Fit
- Smoked Salmon - Food And Drink
- Smokers Inhaler - Medicine, Medical Equipment And Appliances
- Smoothies
- Snail Farming - Agricultural Production Activities And Services
- Snails - Dead - Food And Drink
- Snooker - Sporting Facilities
- Snorkles
- Snow Chains
- Snow Chains
- Soap
- Soap Bar Blocks - Concrete Works
- Social Clubs - Certain Independent Groups, Non-profit Making Organisations And Other Bodies
- Socks
- Sodium Alginate
- Sodium Benzoate
- Sodium Nitrate
- Sodium Nitrite
- Sodium Selenite
- Sodium Sulphate - Food Grade (Animal) - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Software Download - Computer
- Software Maintenance - Computer
- Software Upgrade / Repair
- Soil - Earth
- Soil Testing
- Solar Heating System - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Solar Panels
- Solar Panels - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Solder
- Solicitor Services
- Solid Fuel - Energy Products And Supplies
- Solid Fuel Cooker / Range
- Solvents
- Sorbitol
- Soup (Cold Or Packet) - Food And Drink
- Souvenirs
- Sowing - Agriculture - Agricultural Goods And Services
- Soya Milk - Food And Drink
- Spade
- Spat Clams - Food And Drink
- Speakers - Hi-fi
- Speech Therapy - Medical And Related Services
- Spent Grain - Brewers - Food And Drink
- Spinal Braces And Collars - Medicine, Medical Equipment And Appliances
- Spirits - Alcohol
- Sponge Based Trifle Dessert - Food And Drink For Human Consumption
- Spoons
- Sport Coach
- Sport - Definition
- Sport Equipment - Hire
- Sporting Administrative Bodies - Certain Indeoendent Groups, Non-profit Making Organisations And Other Bodies
- Sporting Facilities - Definition
- Sporting Facilities - Proviision By A Public Body - Sporting Facilities
- Sports Coaching
- Sports Or Pleasure Boats - Supply
- Sports Therapist / Masseur - Miscellaneous Services
- Sportswear - Children - Children's Clothing And Footwear
- Spraying Of Crops - Agricultural Goods And Services
- Spraying Of Land - Agricultural Goods And Services
- Sprinkler System - Supply And Install - Non-residential Immovable Goods
- Squash - Commercial - Sporting Facilities
- Stabilizers - Bicycle
- Stabilizers - Food Grade - Food And Drink
- Stabling Of Horses, Livery - Agricultural Goods And Services
- Staff - Provision Of
- Stage Sets
- Stainless Steel
- Stairlifts - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Stamp Albums
- Stamps - Used
- Starch - Inedible
- Starch - Edible - Food And Drink
- Starter Cultures - Cheese - Food And Drink
- Stately Homes - Admissions - Shows, Exibitions, Cultural Facilities, Etc.
- Stationery
- Statuary - Original - Works Of Art
- Steak & Kidney Pies - Food And Drink
- Steam - Heating - Energy Products And Supplies
- Steam Baths - Miscellaneous Services
- Steam Cleaning - Carpets - Private Dwellings And Certain Repair And Related Services
- Steam Room - Commercial - Sporting Facilities
- Steeplejacks - Services Of - Non-residential Immovable Goods
- Stenographer - Services Of
- Step Ladders
- Stereo - Record Player
- Sterilising - Insrtuements - Certain Repair And Related Services
- Sterilising Fluid
- Sterilising Of Hospital Equipment - Certain Repair And Related Services
- Sterilizer
- Stevedoring - Services Relating To Vessels And Aircraft
- Stock Insemination - Miscellaneous Services
- Stock- Minding - Animal Board - Agricultural Goods And Services
- Stock Powder - Food And Drink
- Stockbrokers - Financial Services
- Stock-rearing - Agricultural Goods And Services
- Stocks & Shares - Financial Services
- Stoma Bags - Medicine, Medical Equipment And Appliances
- Stone
- Stone Cleaning - Private Dwellings And Non-residential Immovable Goods
- Stone Washing - Children's Clothing - Children's Clothing And Footwear
- Stonewashing - Adult Clothing
- Stop Smoking Courses
- Storage - At Port Or Airport
- Storage Heaters - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Stowing - In Port - Services Relating To Vessels And Aircraft
- Straps
- Straw - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Strawberries - Food And Drink
- Stress Counselling - Miscellaneous Services
- Stress Management Course
- Stretchers
- Strimmers
- Strollers - Baby Walkers
- Stuffings - Food And Drink
- Suet - Food And Drink
- Sugar - Food And Drink
- Sugar - Artificial - Food And Drink
- Sugar Barley
- Sugar Paste - Food And Drink
- Sugar Substitute - Food And Drink
- Suitcases
- Suits - Clothing
- Summer School - Summer Camps - Children And Education
- Sun Roof - Used Motor Vehicle - Certain Repair And Related Services
- Sun Roofs - Installing In New Vehicle
- Sun Roofs - Installing In Used Vehicles - Certain Repair And Related Services.
- Sunbed Sessions - Miscellaneous Services
- Sunburn Cream
- Sunflower Seed Oil - Food And Drink
- Sunglasses
- Sunmate Cushion
- Supersil - Chemical
- Supervisory Training - Children And Education
- Supplies Of Art By Art Dealer - Works Of Art
- Supply & Fitting Of Reading Lamp - Motor Vehicle
- Supply & Fitting Of Pump - Motor Vehicle - Certain Repair And Related Aservices
- Supply & Fitting Of Radiator - Motor Vehicle - Certain Repair And Related Services
- Supply Of Sea-fishing Vessels > 15 Tons - Services Relating To Vessels And Aircraft
- Surfboard Hire
- Surfing Lessons
- Surgery - Cosmetic - Medical And Related Services
- Surgical Belts - Medicine, Medical Equipment And Appliances
- Surgical Boots - Orthopaedic Footwear - Medicine, Medical Equipment And Appliances
- Surgical Corsets - Medicine, Medical Equipment And Appliances
- Surgical Dressings
- Surgical Dressings
- Surveyors - Services
- Surveys
- Suspender Belts - Clothing
- Sutures
- Swabs - Medical
- Swabs - Medical
- Swarfega - Cleanser
- Sweets
- Swimming Equipment
- Swimming Lessons
- Swimming Pools - Sporting Facilities
- Swimware - Adult Clothing
- Swimwear - Children - Children's Clothing And Footwear
- Switchgear - Supply And Install - Non-residential Immovable Goods
- Syringe
T
- Table Jelly - Food And Drink
- Table Water
- Tables
- Tachograph
- Take- Away Cooked Meals - Food And Drink
- Take- Away Hot Food - Food And Drink For Human Consumption
- Talcum Powder
- Tallow - Food And Drink
- Tampons - Sanitary - Other Zero-rated Goods And Services
- Tank - Industrial Cleaning Of - Non-residential Immovable Goods
- Tape Recorders
- Tapes - Music
- Tapestry
- Tar Sprayer - Hire With Operator - Non-residential Immovable Goods
- Tarmac Layer - Hire With Operator - Non-residential Immovable Goods
- Tarmacadam - Laying Of - Non-residential Immovable Goods
- Tartaric Acid
- Tartrazine - Chemical - Food And Drink
- Tattoo Artist - Miscellaneous Services
- Taxi Booking Services
- Taxidermy - Animal
- Taxi-plate - Hire Or Sale
- Tea Drink - Hot - Food And Drink For Human Consumption
- Teeth- Artificial
- Telecommunications - Frequency Leasing
- Telecommunications - Services
- Telephone - Phone Equipment
- Telephone Bills And Charges
- Telephone Call Cards
- Telephone Directories - Books, Newspapers And Other Printed Matter
- Telephone Pabx Systems - Supply And Instalation - Non-residential Immovable Goods
- Telescopes
- Telescopic Loaders - Supply / Hire
- Television - Advertising
- Television - Cable
- Television - Communal Charges
- Television - Piped
- Television - Rental
- Television Aerials - Supply And Install/erect - Private Dwellings And Non-residential Immovable Goods
- Television Bracket - Supply And Fit
- Television Closed Circuit System - Fixture - Private Dwellings And Non-residential Immovable Goods
- Television Commercials - Photographic And Related Supplies
- Television Licence
- Television Masts - Supply And Erection - Non-residential Immovable Goods
- Television Sets
- Television Support Bracket - Supply And Fit
- Ten Pin Bowling - Commercial - Sporting Facilities
- Tennis Clubs - Commercial - Sporting Facilities
- Tents - Hire (Short-term) - Hiring For Short Periods
- Textiles
- Thatching - Private Dwellings And Non-residential Immovable Goods
- Theatre Admissions - Shows, Exibitions, Cultural Facilities, Etc
- Theatre Admissions (Dry) - Other Activities
- Theatre Agency - Tickety Booking Fee - Other Activities
- Theraputic Massage - Miscellaneous Services
- Therapy Ball
- Thiamine Hydrochloride - Food And Drink
- Thion 60
- Thorsil
- Thread
- Threshing - Agricultural Goods And Services
- Throat And Mouth Spray - Oral Medicine - Medicine, Medical Equipment And Appliances
- Throat Lozenges
- Tile Adhesives
- Tiles - Supply
- Tiles - Supply And Install - Rsidential Dwellings And Non-residential Immovable Goods
- Timber
- Time Share Holiday Apartments - Hotel, Holiday Accommodation
- Timetables - Books, Newspapers And Other Printed Matter
- Tiramisu Dessert - Food And Drink For Human Consumption
- Titanium Dioxide
- Tobacco
- Toffee Apple
- Toilet Rolls
- Tomato Juice
- Tomato Sauce - Food And Drink
- Tomatoes - Food And Drink
- Tonic Wine
- Toning Salons - Miscellaneous Services
- Tonnage - In Port - Services Relating To Vessels And Aircraft
- Tool Hire
- Tools
- Toothbrush
- Toothpaste
- Toothpicks
- Tortilla Chips
- Tote / On Course Bets - Gambling And Lotteries
- Tour Guides - Miscellaneous Services
- Tour Operators
- Tour Operators / Non-established
- Towage In Port - Services Relating To Vessekls And Aircraft
- Towbar - Fitting
- Towbar Fitting - New Or Used Motor Vehicle
- Towels
- Toys
- Tracheostomy Tube - Medicine, Medical Equipment, And Appliances
- Tracing Paper
- Tracksuits - Adult
- Tracksuits - Children - Children's Clothing And Footwear
- Traction Machine - Medicine. Medical Equipment And Appliances
- Traction Unit - Neck Collar - Medicine, Medical Equipment And Appliances
- Tractor
- Trade Union - Supplies By - Certain Independent Groups, Non-profit Making Organisations And Other Bodies
- Trade Union Subscriptions - Certain Independent Groups, Non-profit Making Organisations And Other Bodies
- Traffic Lights - Supply And Install - Non-residential Immovable Goods
- Trailer Tents - Short-term Hire - Hiring For Short Periods
- Trailers
- Training / Retraining - Vocational - Children And Education
- Transfer Fee - Footballers
- Translation Services
- Transport Of Animals
- Transport Of Goods
- Transport Of Goods - Ex-community - Exports
- Transport Of Passengers - Exemptions By Derogation In Accordance With Article 371
- Transport Of Passengers - Accompanying Cars - Exemptions By Derogation In Accordance With Article 371
- Transport Of Passengers - Bus Services - Exemptions By Derogation In Accordance With Article 371
- Transport Of Passengers - Helicopter - Exemptions By Derogation In Accordance With Article 371
- Transport Of Passengers - Railway - Exemptions By Derogarion In Accordance With Article 371
- Transport Of Passengers - Taxis - Exemptions By Derogation In Accordance With Article 371
- Travel Agents
- Travel Agents - Golfing Holidays
- Travel Database - Travel Club
- Treacle - Food And Drink
- Treatment Collar - Medicine, Medical Equipment And Appliances
- Tree Felling - Agricultural Goods And Services
- Tree Felling Equipment
- Tree Surgery - Agricultural Goods And Services
- Trees - Live - Plants And Bulbs Etc.
- Trees - Standing Trees
- Trees - Standing Trees Sold With Land
- Tricycles
- Tricycles Adapted For Disabled Persons - Medicine, Medical Equipment And Equipment
- Trifle - Food And Drink
- Tripe - Food And Drink
- Trolleys
- Trophies
- Tropical Fish
- Trowels
- Trucks
- Trusses - Medicine, Medical Equipment And Appliances
- Tubing - Supply
- Tug Boats And Vessels >15 Tons - Services Relating To Vessels And Aircraft
- Tunnelling - Non-residential Immovable Goods
- Turf - Energy Products And Supplies
- Turf Cutting
- Turkish Baths - Miscellaneous Services
- Turnips - Food And Drink
- Turpentine
- Twine
- Twine - Plastic Binder
- Two-thirds Rule
- Typewriter
- Typing Services
- Tyre Changing
- Tyres
- Tyres - Motor Vehicles
- Tyres - Re-moulding - Certain Repair And Related Services
- Tyres - Supply And Fit
U
- Umbrellas
- Underground Safes - Private Dwellings And Non-residential Immovable Goods
- Underlay - Supply And Fit
- Undertakers - Exemptions By Derogation In Accordance With Article 371
- Underwriting Stocks & Shares - Financial Services
- Unframed Photographic Prints - Commissioned - Photographic And Related Services
- University Fees - Children And Education
- Unmarked Diesel
- Unprocessed Granite
- Upholstery - New Furniture
- Upholstery - Fixtures - Private Dwellings And Non-residential Immovable Goods
- Upholstery- Used Furniture - Certain Repair And Related Services
- Upset Stomach Powder - Oral - Medicine, Medical Equipment And Appliances
- Urinal Bottle
- Urinary Drainage Bags - Medicine, Medical Equipment And Appliances
- Urinary Drainage Kit - Medicine, Medical Equipment And Appliances
- Urinary Drainage Sheaths - Medicine, Medical Equipment And Appliances
- Urinary Umodem Connectors - Medicine, Medical Equipment And Appliances
- Used Goods - Supply
- Used Movable Goods - Modification - Certain Repair And Related Services
V
- Vaccines - Non-oral
- Vaccines - Oral - Medicines, Medical Equipment And Appliances
- Valet Cleaning - Motor Vehicles - Certain Repair And Related Services
- Valeting - Certain Repair And Related Services
- Valuation Service
- Valves
- Vapour Rub - Vick
- Varnish
- Vaseline
- Vat 56 A Scheme - Zero-rated Supplies - International Trade, Etc.
- Vegetable Oil - Food And Drink
- Vegetables - Food And Drink
- Vehicle - Recovery
- Vehicle Hire - With Driver - Exemptions By Derogation In Accordance With Article 371
- Vehicles - Deductibility
- Velour
- Venetian Blinds - Supply And Fit
- Verge Trimmer - Hire With Operator - Non-residential Immovable Goods
- Verge Trimming - Non-residential Immovable Goods
- Vermiculture - Worm Farming
- Verminicides
- Vessels - Non-commercial
- Vessels - Supply
- Vests - Adult
- Vests - Bullet Proof
- Vests - Children - Children's Clothing And Footwear
- Veterinary Services - Miscellaneous Services
- Vibrating Roller - Hire With Operator - Non-residential Immovable Goods
- Video - Commissioned - Photographic And Related Services
- Video - Conversion / Transfer - Photographic And Related Services
- Video - Duplication
- Video - Editing - Photographic And Related Supplies
- Video - Non-commissioned
- Video Clubs
- Video Games - Amusement
- Video Recorders
- Vinegar - Food And Drink
- Vintage Cars
- Vitamin / Energy Drinks
- Vitamin Spray - Food And Drink
- Vitamins - Oral - Food And Drink
- Vocational Training - Children And Education
- Vol Au Vent - Filled With Meat/vegetables - Food And Drink
W
- Wadding
- Wafer Biscuits - Food And Drink For Human Consumption
- Waffles - Food And Drink For Human Consumption
- Walking Aids - Medicine, Medical Equipment And Appliances
- Walking Frames - Medicine, Medical Equipment And Appliances
- Walking Reins - Children's - Children's Clothing And Footwear
- Walking Sticks
- Wall Cladding - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Wall Plug
- Wallets
- Wallpaper
- Wallpaper - Supply And Fixing (Decorating) - Private Dwellings And Non-residential Immovable Goods
- Wallpaper Paste
- Walnuts - Food And Drink
- Warehousing - Storage
- Washeteria - Certain Repair And Related Services
- Washing Machines
- Washing Up Liquid
- Waste Biscuits - Animal Food - Fertilisers, Feeding Stuffs, Certain Seeds, Etc.
- Waste Disposal - Other Services
- Waste Food - Food And Drink
- Watches
- Water - Bottled
- Water - Sterile
- Water Biscuits - Food And Drink For Human Consumption
- Water Purification Tablet
- Water Tanks - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Waterford Glass
- Waterproofing - Building - Private Dwellings And Non-residential Immovable Goods
- Waterproofing Fabric
- Weathering Apron - Door
- Weed Control - Agricultural Goods And Services
- Weed Destruction - Agricultural Goods And Services
- Weedkiller
- Weighbridges - Supply And Install - Non-residential Immovable Goods
- Weighing Scales
- Weight Belts - Diving
- Welfare Organisation - Supplies By - Certain Independent Groups, Non-profit Making Organisations And Other Bodies
- Well Boring - Non-residential Immovable Goods
- Well Drilling - Non-residential Immovable Goods
- Wheat - Food And Drink
- Wheel Alignment - New Tyres
- Wheelbarrow
- Wheelchair - Medicine, Medical Equipment And Appliances
- Wheelchair - Battery - Medicine, Medical Equipment And Appliances
- Wheelchair - Spare Parts - Medicine, Medical Equipment And Appliances
- Wheelchair- Hire
- Wheely Bins - Other Services
- White Spirits
- Wickerwork
- Wigs
- Window - Supply
- Window Cleanant
- Window Cleaning - Private Dwellings And Non-residential Immovable Goods
- Windows - Supply And Install - Private Dwellings And Non-residential Immovable Goods
- Wine
- Wine Making Packs
- Winkles - Food And Drink
- Wintergreen - Menthol
- Wire
- Wiring Of Property - Private Dwellings And Non-residential Immovable Goods
- Witness - Expert Witness
- Wood
- Wood Carving - Works Of Art
- Wood Preservative
- Wood Veneer
- Woodworm Treatment - Movable Goods - Certain Repiar And Related Sevices
- Wool
- Word Processing - Computer
- Workbooks - School - Certain Printed Mater
- Works Of Art - Works Of Art
- Works Of Art - Importing - Works Of Art
- Works Of Art - Limited Editions - Works Of Art
- Worm Remedy - Oral Medicine - Medicine, Medical Equipment And Appliances
- Woven Fabrics
- Wrap - Baby
- Wrapping Materials
- Wreaths - Artificial
- Wreaths - Natural - Plants And Bulbs, Etc.
- Wristbands
- Writers - Freelance
- Writing Ink
- Writing Pads
X
Y
- Yacht
- Yarn
- Yearbooks
- Yeast - Food And Drink
- Yeast Preparation Drink - Food And Drink
- Yeast Tablets - Medicine - Medicine, Medical Equipment And Appliances
- Yoga Classes - Miscellaneous Services
- Yoghurt - Food And Drink
- Youth Clubs - Certain Independent Groups, Non-profit Making Organisations And Other Bodies
