VAT

  • Newspapers and news periodicals (both printed and digital editions), e-books, audio books and certain health products: 0% 

  • Farmers’ flat rate: 5.1%

  • Livestock rate, including horses for use in agricultural production or preparation of foodstuffs – otherwise does not include horses and greyhounds: 4.8%

  • Gas, electricity (up to 30 April 2025) and the supply and installation of low emissions heat pump heating systems, sports facilities, horses, other than those chargeable at the 4.8% rate, and greyhounds: 9%

  • Hotel accommodation, hairdressing and stud nomination fees: 13.5%

  • Standard rate: 23%