Across member states

Change in rate

Changes

Generally

Solicitor's services

– see Solicitors

Standard rate

Tax point: supply spanning rate change

General provisions

Generally

Higher

Boat couplings and winches

Sale of vessel 'designed for use for recreation or pleasure'

Lower-rating

Provisional Collection of Taxes Act 1968, where affected by

Amount repayable

VAT chargeable

Reduced rate

Reduced rates

Reduced-rating

Standard rate

Change

Zero rate

– see Zero-rating