Section 3 Finance (No. 2) Act 2011 introduced a second reduced VAT rate of 9% to apply in respect of certain goods and services listed in paragraphs 3(1) to (3), 7, 8, 11, 12, and 13(3) of Schedule 3 of the VAT Consolidation Act 2010. The 9% rate applies with effect from 1 July until 31 December 2013. From 1 January 2014 the rate on such goods and services will revert to 13.5%. Revenue has published an Information Leaflet “Rate Change – 9% Rate on Certain Goods and Services” which sets out further details on the second reduced rate of VAT, the VAT rate applicable where traders account for VAT on an invoice basis or cash receipts basis and additional information on dealing with advance payments and stock on hand at 1 July 2011.The Information Leaflet is reproduced on here.