What are VAT rates?

Reduced rate of VAT

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

hotel lettings, for example, guesthouses, caravan parks or camping sites^[1]
admissions to cinemas, theatres, certain musical performances, museums, art galleries or exhibitions^[1]
amusement services of the kind normally supplied in fairgrounds or amusement parks^[1]
admission to an open farm^[1]
certain printed matter such as brochures, leaflets, catalogues or printed music (excluding books)^[1]
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
and
short-term hire.

[1]The reduced rate of VAT applies from 01 September 2023.

For the period from 1 September 2023 to the 30 June 2026, the reduced rate applies to the following:

catering and restaurant supplies (excluding alcohol, soft drinks and bottled water)
hot take-away food, and hot tea and coffee
and
hairdressing services.