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 live horses, other than those normally intended for use in the preparation of foodstuffs or in agricultural production
  • hire of horses
  • supply of greyhounds
  • tour guide services
  • short-term hire.

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