Since 1 October 2021 a special VAT rate of 12.5% has applied to certain supplies of hospitality, holiday accommodation and entry to attractions. With effect from 1 April 2022 the VAT rate on these supplies reverts to the standard rate of 20%. The normal rules apply to...
As announced in the Spring Statement, with effect from 1 April 2022 the installation of energy saving materials and green energy generation equipment in residential property will be zero rated. The zero rating will be available for a period of five years. The zero...
