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What are VAT rates?

  1. Overview
  2. Standard rate of VAT
  3. Reduced rate of VAT
  4. Second reduced rate of VAT
  5. Zero rate of VAT
  6. Livestock rate of VAT

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.

Next: Zero rate of VAT

Published: 27 October 2020 Print this page

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