OpenLegislation

Article 98

United Kingdom

Original text. Later amendments are not shown.

1.

Member States may apply either one or two reduced rates.

2.

The reduced rates shall apply only to supplies of goods or services in the categories set out in Annex III.

F1The reduced rates shall not apply to electronically supplied services with the exception of those falling under point (6) of Annex III.

3.

When applying the reduced rates provided for in paragraph 1 to categories of goods, Member States may use the Combined Nomenclature to establish the precise coverage of the category concerned.

Annotations

Textual amendments

F1

Substituted by Council Directive (EU) 2018/1713 of 6 November 2018 amending Directive 2006/112/EC as regards rates of value added tax applied to books, newspapers and periodicals.