What are VAT rates?
Second reduced rate of VAT
The second reduced rate of Value-Added Tax (VAT) applies only to certain goods and services, including:
- the supply of food and drink (excluding alcohol, soft drinks and bottled water) in the course of catering
- the supply, by means of a vending machine, of food and drink that would otherwise be zero-rated
- hot take-away food and hot drinks
- hotel lettings, 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
- the provision, by a person other than a non-profit making organisation, of facilities for taking part in sport
- printed matter, for example, newspapers, magazines, brochures, leaflets, programmes, maps, catalogues or printed music (excluding books)
- hairdressing services (excluding beauty treatments)
- the supply of live horses, other than those normally intended for use in the preparation of foodstuffs or in agricultural production; hire of horses and the supply of greyhounds.
Use the search facility to check the rates applicable to an extensive list of goods and services.
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