What are VAT rates?

Reduced rate of VAT

The reduced rate of Value-Added Tax (VAT) applies to certain goods and services including:

  • 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)*
  • certain fuels
  • certain building services
  • repair services
  • cleaning and maintenance services (generally)
  • certain photographic supplies
  • the importation of certain works of art and antiques
  • the supply of live horses, other than those normally intended for use in the preparation of foodstuffs or in agricultural production
  • hire of horses
  • supply of greyhounds
  • tour guide services
  • and
  • short-term hire.

* The reduced rate of VAT applies from 1 September 2023. Prior to 1 November 2020, the reduced rate of VAT applied to these supplies.

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