The UK may apply one or two reduced rates of VAT of not less than five per cent to certain goods and services (Directive 2006/112, art. 98–101 and Annex III).

The following broad categories of supply are reduced-rated (lower-rated), i.e. chargeable to VAT at five per cent, which is less than the standard rate:

(1)energy-saving materials (VATA 1994, s. 29A and Sch. 7A, Grp. 2; Directive 2006/112, art. 98 and 99; ¶32-005);

(2)heating equipment, security goods and gas connection (Sch. 7A, Grp. 3; ¶32-030);

(3)women’s sanitary products pre 1 January 2021 (Sch. 7A, Grp. 4; ¶32-230);

(4)children’s car seats (Sch. 7A, Grp. 5; ¶32-240);

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