Domestic fuel or power
Domestic fuel or power is supplied at the reduced rate of VAT. Reduced-rate VAT is a lower rate of VAT payable only on certain goods or services. The current rate for Reduced Rate VAT is 5%.
Contraceptive products
Contraceptive products are supplied at the reduced rate of VAT. Reduced-rate VAT is a lower rate of VAT payable only on certain goods or services. The current rate for Reduced Rate VAT is 5%.
Women's sanitary products
Women's sanitary products are supplied at the reduced rate of VAT. Reduced-rate VAT is a lower rate of VAT payable only on certain goods or services. The current rate for Reduced Rate VAT is 5%.
Temporary reduced rate of VAT for hospitality (food and soft drinks), holiday accommodation and attractions
The Chancellor announced at Budget 2021 that the temporary 5% reduced rate of VAT for certain supplies of hospitality, holiday accommodation and admissions to certain attractions will be extended until 30 September 2021. From 1 October 2021 the reduced rate for these supplies will be replaced by a new reduced rate of VAT of 12.5% which will remain in effect until 31 March 2022. This impacts supplies that the University makes of food and drink as well as entry to the Botanic Gardens. The VAT team will be in touch with those it knows are affected by the 5% rate later over the coming months to plan the changes needed to systems to accommodate the new 12.5% rate. If you think this may affect your activities, please do contact us on vatqueries@admin.cam.ac.uk