# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 115

Extent: E+W+S+N.I.

Member States which, at 1 January 1991 , were applying a reduced rate to children’s clothing, children’s footwear or housing may continue to apply such a rate to the supply of those goods or services.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/115 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.