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New temporary reduced rate of VAT

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The temporary reduced rate of 5% is coming to an end, but not as soon as initially expected.

The supplies affected are catering, holiday accommodation, and admissions to shows and certain other attractions.

From 1 October 2021, there will be a new temporary rate of 12.5% for these supplies, which will apply for a further six months, to 31 March 2022.

For further information see the Public Sector Tax website


Published: 30th September 2021