What are VAT rates?

Reduced rate of VAT

The reduced rate of Value-Added Tax (VAT) applies to certain goods and services including:

  • certain fuels
  • certain building services
  • repair services
  • cleaning and maintenance services (generally)
  • certain photographic supplies
  • the importation of certain works of art and antiques
  • the supply of food and drink (excluding alcohol, soft drinks and bottled water) in the course of catering
  • the supply, by means of a vending machine, of food and drink that would otherwise be zero-rated
  • hot take-away food and hot tea and coffee
  • hotel lettings, for example, guesthouses, caravan parks or camping sites
  • admissions to cinemas, theatres, certain musical performances, museums, art galleries or exhibitions
  • amusement services of the kind normally supplied in fairgrounds or amusement parks
  • hairdressing services
  • the supply of live horses, other than those normally intended for use in the preparation of foodstuffs or in agricultural production
  • hire of horses
  • supply of greyhounds
  • certain printed matter, such as brochures, leaflets, catalogues or printed music (different rates apply to books and newspapers).

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