Super reduced rate
0 / 4.5
Reduced rate
9 / 13.5
Standard rate
23
Parking rate
13.5
_______________
Note:
The reduced VAT rate of 13.5% applies to certain services in the hospitality and tourism sector, including the supply of food and drink by wholesalers and retailers, restaurant and catering services, guest and holiday accommodation and entertainment services. It also applies to hairdressing services and certain printed matter. From 1 July 2026, the second reduced rate of 9% will apply to hairdressing services and to food and drink when supplied as part of a restaurant, catering or hot takeaway service.
The second reduced rate of 9% on the supply of electricity and gas will remain effective until 31 December 2030.
From 26 November 2025 until 31 December 2030, the second reduced rate of 9% applies to the supply and construction of qualifying new apartments and purpose-built student accommodation.
The zero VAT rate applies to the various products including certain food and drink, oral medicine’s, certain books, e-books and audiobooks, certain newspapers, including e-newspapers, etc. The zero VAT rate also applies to the supply and installation of solar panels installed in schools and private dwellings.