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:
- newpapers and periodicals
- certain eBooks, eNewspapers and ePeriodicals (excluding those which wholly or predominantly are devoted to advertising, or consist wholly or predominantly of audio or video content)
- the provision, by a person other than a non-profit making organisation, of facilities for taking part in sport.
For the period from 1 November 2020 to 31 December 2021 the followings items are subject to the second reduced rate of VAT
- catering and restaurant supplies (excluding alcohol, soft drinks and bottled water)
- 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
- admission to an open farm
- hairdressing services
- certain printed matter, such as brochures, leaflets, catalogues or printed music (excluding books).
The reduced rate of VAT applies to the above items prior to 1 November 2020.
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