15 per cent

Commentary – Indirect Tax Reporter ¶3-170 ; Indirect Tax Reporter ¶33-075

Alterations to buildings

Commentary – Indirect Tax Reporter ¶21-350

Beer

Commentary – Indirect Tax Reporter ¶20-210

Betting, gaming and lotteries

Charge by club for provision of facilities for playing game of chance

Commentary – Indirect Tax Reporter ¶27-360

Gambling equipment

Commentary – Indirect Tax Reporter ¶27-330

Generally

Commentary – Indirect Tax Reporter ¶27-300

Grant of right

Commentary – Indirect Tax Reporter ¶27-350

Lottery management services

Commentary – Indirect Tax Reporter ¶27-325

Beverages

Commentary – Indirect Tax Reporter ¶20-210 ; Indirect Tax Reporter ¶20-226

Biscuits

Commentary – Indirect Tax Reporter ¶20-210

Books supplied by electronic means

Commentary – Indirect Tax Reporter ¶20-550

Bottled water

Commentary – Indirect Tax Reporter ¶20-210

Cakes

Commentary – Indirect Tax Reporter ¶20-210

Catering

– see Catering

Change

– see Change in standard VAT rate

Change in rate

– see Change in standard VAT rate

Cigarette cards

Commentary – Indirect Tax Reporter ¶20-610

Coconut water

Commentary – Indirect Tax Reporter ¶20-226

Cod liver oil

Commentary – Indirect Tax Reporter ¶20-228

Concentrates, syrups, powders, essences and crystals for the preparation of beverages

Commentary – Indirect Tax Reporter ¶20-210

Confectionery

Commentary – Indirect Tax Reporter ¶20-210

Diet supplements

Commentary – Indirect Tax Reporter ¶20-228

Disposable barbecues

Commentary – Indirect Tax Reporter ¶32-280

Doctors' services

Commentary – Indirect Tax Reporter ¶43-866

Drained, glac‚ or crystallised fruits

Commentary – Indirect Tax Reporter ¶20-210

Drinks

Commentary – Indirect Tax Reporter ¶20-210

E-books

Commentary – Indirect Tax Reporter ¶20-550

Financial services

Certain supplies

Commentary – Indirect Tax Reporter ¶40-000

Monetary

Commentary – Indirect Tax Reporter ¶40-100(2)

Florentines

Commentary – Indirect Tax Reporter ¶20-225

Food and drink

– see Food and drink

Food supplied in the course of catering

Generally

Commentary – Indirect Tax Reporter ¶20-300

Hotelier's packed lunches

Commentary – Indirect Tax Reporter ¶20-300

Fruit juices

Commentary – Indirect Tax Reporter ¶20-210

Funerals

Commentary – Indirect Tax Reporter ¶28-950

Gaming machines

Takings

Commentary – Indirect Tax Reporter ¶27-300 ; Indirect Tax Reporter ¶27-375

Generally

Commentary – Indirect Tax Reporter ¶140(3) ; Indirect Tax Reporter ¶18-004(3)

Health professional

Commentary – Indirect Tax Reporter ¶28-500

Ice-cream and ice lollies

Commentary – Indirect Tax Reporter ¶20-210

Industrial plans or drawings

Commentary – Indirect Tax Reporter ¶20-550

Insurance, other related services

Generally

Commentary – Indirect Tax Reporter ¶41-650(1)

Property investment

Commentary – Indirect Tax Reporter ¶41-650(1)

Insurance, providing or arranging cover

Charges for insurance made in conjunction with something else

Commentary – Indirect Tax Reporter ¶41-600

Charges where insurance element really ancillary or incidental

Commentary – Indirect Tax Reporter ¶41-600

Provision of cover

Commentary – Indirect Tax Reporter ¶41-600

Leasing of poly tunnels

Commentary – Indirect Tax Reporter ¶37-650

Lottery management services

Commentary – Indirect Tax Reporter ¶27-325

Medico-legal services

Commentary – Indirect Tax Reporter ¶28-450

Milk shake flavourings

Commentary – Indirect Tax Reporter ¶20-226

Mixtures and assortments of food

Commentary – Indirect Tax Reporter ¶20-225

Newspaper advertisements

Commentary – Indirect Tax Reporter ¶21-050

Nuts, salted/roasted

Commentary – Indirect Tax Reporter ¶20-210

Ostrich feathers, etc.

Commentary – Indirect Tax Reporter ¶20-430

Payments received from employers for YTS trainees

Case Law – North West Leicestershire Youth Training Scheme Ltd. (1990) 5 BVC 529

Pet food

Commentary – Indirect Tax Reporter ¶20-200 ; Indirect Tax Reporter ¶20-210 ; Indirect Tax Reporter ¶20-350
Case Law – (1986) 2 BVC 205,472 ; Supreme Petfoods Ltd [2011] TC 00896

Postage stamps

Commentary – Indirect Tax Reporter ¶27-205

Postal services from 31 January 2011

Commentary – Indirect Tax Reporter ¶27-200

Potato crisps

Commentary – Indirect Tax Reporter ¶20-210

Powders and mixes, ice-cream, etc.

Commentary – Indirect Tax Reporter ¶20-210

Powders and syrups for drinks

Commentary – Indirect Tax Reporter ¶20-226

Property deals

– see Standard-rated property deals

Pulped raw fruit and vegetables (smoothies)

Commentary – Indirect Tax Reporter ¶20-226

Repairs and maintenance, listed building

Commentary – Indirect Tax Reporter ¶34-225

Research

Commentary – Indirect Tax Reporter ¶50-655

Sale of card entitling purchaser access to local authority leisure facilities

Case Law – Highland Council v Revenue and Customs Commissioners. [2008] BVC 777 ; The Highland Council. [2006] BVC 2,693

Self storage of goods

Commentary – Indirect Tax Reporter ¶33-185

Smoothies

Commentary – Indirect Tax Reporter ¶20-226

Spirits

Commentary – Indirect Tax Reporter ¶20-210

Sports drinks

Commentary – Indirect Tax Reporter ¶20-210

Sports supplies

Commentary – Indirect Tax Reporter ¶29-200

Storage of luggage at airports

Commentary – Indirect Tax Reporter ¶22-475 ; Indirect Tax Reporter ¶22-625

Supply of staff to dentists

Case Law – Moher (t/a Premier Dental Agency) v Revenue and Customs Commissioners. [2012] BVC 1,613

Sweetened dried fruit

Commentary – Indirect Tax Reporter ¶20-225

Undertaking to operate bus service

Commentary – Indirect Tax Reporter ¶22-410

Vitamins

Commentary – Indirect Tax Reporter ¶20-252

Water ices

Commentary – Indirect Tax Reporter ¶20-210

Wine

Commentary – Indirect Tax Reporter ¶20-210

Yogurt, frozen

Commentary – Indirect Tax Reporter ¶20-210