The Finance (No. 2) Bill 2011 has a provision for a new reduced VAT rate at 9%. This rate mainly applies to good and services related to tourism. This list of goods and services on which the VAT rate will change is listed below.
Supplies of goods and services at the new 9% rate:
- catering and restaurant supplies, including vending machines and take-away food (excluding alcohol and soft drinks sold as part of the meal)
- hotel lettings, including guesthouses, caravan parks, camping sites etc
- cinemas, theatres, certain musical performances, museums, art gallery exhibitions
- fairgrounds or amusement park services
- facilities for taking part in sporting activities including green fees charged for golf and subscriptions charged by non-member-owned golf clubs
- printed matter e.g. newspapers, brochures, leaflets, programmes, maps, catalogues, printed music (excluding books)
- hairdressing services
The VAT rate is effective ?for the period 1 July 2011 to 31 December 2013.