What are VAT rates?
Reduced rate of VAT
The reduced rate of Value-Added Tax (VAT) applies to certain goods and services including:
- 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
- short-term hire.
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