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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