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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.

Next: Zero rate of VAT

Published: 18 November 2019 Print this page

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