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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