Value added tax Value added tax

1. 92Extension of temporary 5% reduced rate for hospitality and tourism sectors
2. 93Temporary 12.5% reduced rate for hospitality and tourism sectors
3. 94Extending digital record-keeping for VAT purposes to all businesses
4. 95Distance selling: Northern Ireland
5. 96Distance selling: power to make further provision
6. 97Supply of imported works of art etc
7. 98Continuing effect of principle preventing the abuse of the VAT system
8. 99Deferring VAT payment by reason of the coronavirus emergency
9. 100Refunds to S4C