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.

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