Schedule 3 – Goods and services chargeable at the reduced rate

This Schedule lists goods and services that are chargeable at either the 9% rate or the 13.5% rate of VAT. The Schedule is divided into 6 Parts, as follows:

• Part 1 – Interpretation
• Part 2 – Annex III supplies

Paragraphs 7(a), 7A and 12 – second reduced rate 9%

Paragraphs 3(1), 3(3), 7(b) to (e), 8, 11 and 13(3) – second reduced rate 9% (temporarily from 1 November 2020 to 31 December 2021).

Paragraphs 3(5), 3A, 4, 5, 6, 9, 10, 13(1) and 13(2) – reduced rate 13.5%

• Part 2A – Article 102

Paragraph 13A – reduced rate 13.5%

• Part 2B – Article 113

Paragraph 13B – reduced rate 13.5%

• Part 3 – Article 115

Paragraph 14 – reduced rate 13.5%

• Part 4 – Article 118

Paragraphs 15 to 21 – reduced rate 13.5%

• Part 5 – Article 122

Paragraph 22 – reduced rate 13.5% (live plants, etc.)

• Part 6 – Article 311

Paragraphs 23 to 25 – reduced rate 13.5% (art, etc.)

Relevant Date: Finance Act 2020