Revenue Note for Guidance

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Revenue Note for Guidance

Schedule 3 – Goods and services chargeable at the reduced rate

This Schedule lists goods and services that are chargeable at either the 9% rate or the 13.5% rate of VAT. The Schedule is divided into 6 Parts, as follows:

  • Part 1 – Interpretation
  • Part 2 – Annex III supplies
    • Paragraphs 7(a), 7A and 12 – second reduced rate 9%
    • Paragraphs 3(1) to (3), 3(5), 3A, 4, 5, 6, 7(b), (c), (d) and (e), 8, 9, 10, 11 and 13 – reduced rate 13.5%
  • Part 2A – Article 102
    • Paragraph 13A – reduced rate 13.5%
  • Part 2B – Article 113
    • Paragraph 13B – reduced rate 13.5%
  • Part 3 – Article 115
    • Paragraph 14 – reduced rate 13.5%
  • Part 4 – Article 118
    • Paragraphs 15 to 21 – reduced rate 13.5%
  • Part 5 – Article 122
    • Paragraph 22 – reduced rate 13.5% (live plants, etc.)
  • Part 6 – Article 311
    • Paragraphs 23 to 25 – reduced rate 13.5% (art, etc.)

Relevant Date: Finance Act 2019